Chancery Division.

Judgment delivered 6 February 1984.

Capital transfer tax – Executor – Resident in Jersey – Whether non-resident immune from suit – Whether executor personally liable for capital transfer tax – Finance Act 1975, sec. 22(1), 25(5)(a), 27(1).

  By this action the Commissioners of Inland Revenue sought to obtain payment from the taxpayer, as executor of an estate, of capital transfer tax in the sum of £91,472.

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