Inner House, Court of Session.

Judgment delivered 30 March 1984.

Development land tax – Disposal of land by executors – Whether land held by trustees for a person absolutely entitled as against them – Whether trustees’ acts to be treated as acts of a person absolutely entitled – Development Land Tax Act 1976. sec. 28.

  This was an appeal by the Crown against a decision of the Special Commissioners discharging an assessment to development land tax, made on the taxpayers as executors of the late John Matthew.

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