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Ray and McLaughlin s Practical Inheritance Tax
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Author(s): Mark McLaughlin
ISBN(s): 9781526507815, 1526507811
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Language: english
Ray and
McLaughlin’s
Practical Inheritance
Tax Planning
— 16th Edition
Mark McLaughlin CTA (Fellow), ATT (Fellow), TEP
Geoffrey A Shindler OBE, MA, LLM (Cantab), TEP
Paul Davies CTA, TEP, Solicitor
Ralph Ray CTA (Fellow), TEP, BSc (Econ)
Ray & McLaughlin’s
Practical Inheritance Tax
Planning
University of Law
A03125
GiOZ NA LL
GSAI393y ©
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Ray & McLaughlin’s
Practical Inheritance Tax
Planning
16th edition
Mark McLaughlin CTA (Fellow),ATT (Fellow),

TEP
GeoffreyA Shindler OBE, MA, LLM (Cantab),

TEP
Paul Davies CTA, TEP Solicitor
Ralph Ray CTA (Fellow), TEP, BSc (Econ)
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Preface
Welcome to the sixteenth edition of Ray & McLaughlin’s Practical Inheritance

Tax Planning.
A year is a long time in tax. It was just over one year ago that I was writing the
preface for the fifteenth edition of this book. At that time, we were waiting for
Finance (No 2) Act 2017 to receive Royal Assent. It was eventually given on
16 November 2017.
The Finance Bill legislation for what was to become Finance (No 2) Act 2017
included two very significant inheritance tax (IHT) provisions. The first was
changes to the ‘deemed’ domicile rules for IHT purposes from 6 April 2017.
The second was legislation designed to ensure that, from 6 April 2017, rights
and interests in certain types of property are not excluded property to the extent
that its value is attributable to a UK residential property interest.
The law in the fifteenth edition of this book was stated at 30 September 2017,
but as mentioned the above Finance Bill was not enacted as Finance (No 2)
Act 2017 until 16 November 2017. The authors of this book were therefore left
with the tricky task of writing commentary on important IHT changes that had
not yet become law.
This edition of Ray & McLaughlin’s Practical Inheritance Tax Planning

therefore provides more comprehensive coverage of the IHT changes to
deemed domicile and excluded property in relation to UK residential property
interests.
In addition, there have been various developments on the IHT front in the
last year or so, such as expanded reporting requirements for IHT purposes
under the disclosure of tax avoidance schemes (DOTAS) provisions, as well
as some interesting case law in areas including business property relief, and
also changes to HMRC administration and practice. The latest edition of Ray
& McLaughlin’s Practical Inheritance Tax Planning has endeavoured to cover
the recent IHT developments of most relevance to its readers.
As in previous editions, Ray & McLaughlin’s Practical Inheritance Tax

Planning has been structured and formatted with the aim of making the book
clear, logical, and easy to follow. For example, ‘signposts’ are included at the
beginning of each chapter, featuring a summary of what follows and cross-
Preface
referencing to the relevant commentary. This feature is intended to help readers

navigate the chapters and find particular points of interest. In addition, ‘focus’
points highlight important points within each chapter. We hope that readers
will find these features helpful.
We once again wish to acknowledge the work of Ralph Ray in previous editions
of this book, and also a former author, Toby Harris. It is a testament to their
considerable technical and writing skills that their flair and expertise (not to
mention their inimitable writing styles and quirky sense of humour at times!)
remain present in parts of this edition,
I would like to express my thanks to my co-authors, Paul Davies and Geoffrey

Shindler, for their valued expert input and commentary. Also to everyone
at Bloomsbury Professional involved in the publication of this edition.
I am particularly grateful to Dave Wright and Paul Crick for their support,
guidance and patience. Finally, thanks to you, the reader, for picking up
Ray & McLaughlin’s Practical Inheritance Tax Planning. I hope that you find
it useful.
The law in this book is stated as at 30 September 2018.
Whilst every care has been taken to ensure that the contents of this work are
complete and accurate, no responsibility for loss occasioned by any person
acting or refraining from action as a result of any statement in it can be accepted
by the authors or the publishers.
Mark McLaughlin CTA (Fellow), ATT (Fellow), TEP

Manchester
1 November 2018
vi
Contents
Preface v
Table of statutes Xiti
Table of statutory instruments and other guidance xxxV
Table of cases XXXIX
Chapter 1: Introduction and outline 1

Signposts 1
Introduction 2
Basis of [HT and property chargeable 3
Calculation of IHT 12
Main anti-avoidance provisions 28
Appendix 1.1 — Exemptions and reliefs 60
Appendix 1.2 — IHT rate scale 69
Appendix 1.3 — Tapered rates 70
Appendix 1.4 — Expectation of life dees
Chapter 2: Domicile gis)

Signposts 73
Introduction 74
Domicile under general law 75
Domicile for IHT purposes 82
Chapter 3: Excluded property 99

Signposts 99
Introduction 99
Non-UK domiciliaries — excluded property 101
Situs 110
Non-UK assets of non-UK domiciliary 112
UK assets of non-UK domiciliary 116
Practical points 131
Chapter 4: The art of giving 136

Signposts 136
Introduction 137
Planning the ‘correct’ type of gift 138
The nil rate band and seven-year ladder 150
Other planning aspects of gifts 157
Donee paying IHT and expenses rather than donor 162
Gifts versus sales 164
Gifts versus loans 166
vil
Contents
Legal aspects 168

Appendix 4.1 — Donee paying IHT and expenses rather than
donor: covenant 171
Appendix 4.2 — Gifts vs loans: deed of release and waiver 171
Chapter 5: Gifts with reservation of benefit 173

Signposts 173
Introduction 174
The GWR rules and some pointers 174
Gifts of an interest in land 188
Other issues 199
Chapter 6: Husband, wife and civil partner 204

Signposts 204
Introduction 205
The IHT exemption: general aspects 206
Comparative estates of husband and wife and use of nil rate band 206
Channelling of gifts and associated operations 22e
Matrimonial home and joint ownership 226
Joint bank accounts 253
Chapter 7: Nil rate band 256

Signposts 256
Introduction pew}
Transfer of unused nil rate band 25)
Transfer claims 264
Compliance whale,
How should practitioners advise? 278
Deaths before 25 July 1986 289
Residence nil rate band Pei
Appendix 7.1 — Record of use of the nil rate band for IHT
purposes 294
Chapter 8: Residence nil rate band 296

Signposts 296
Introduction Pa |
Downsizing and the residence nil rate band 309
General tips 318
Chapter 9: The use of exemptions 320

Signposts 320
Introduction |
Annual exemption oa
£250 per annum gifts S25
Normal expenditure out of income 326
vill
Contents
Gifts in consideration of marriage or civil partnership 336

Disposition for maintenance of family 336
Gifts of excluded property 341
Mutual transfers 342
Dispositions allowable for income tax or conferring pension
scheme benefits 342
Charities, registered clubs, political parties and housing
associations 343
Gifts for national purposes 347
Gifts for public benefit (repealed) 347
Voidable transfers and Inheritance (Provision for Family and
Dependants) Act 1975 348
Deathbed situations 349
Gifts by cheque 352
Chapter 10: Appropriate will planning 355

Signposts 3D
Introduction 356
Making the correct type of will 363
The appropriate will to the relevant IHT circumstances 368
Incidence of IHT and treatment of specific gifts including legacies 377
Will drafting: legacies and bequests 380
Trustee powers, and administrative provisions 387
Chapter 11: Practical aspects of will drafting 393

Signposts 393
Aspects of will drafting 394
Other issues 413
Variations and disclaimers — post-death planning (IHTA 1984,
s 142) 424
Consultation 439
Conclusion 439
Appendix 11.1 — Instructions for will or codicil client/s 440
Appendix 11.2 — Deed of variation election alternatives;
precedent and notes 454
Chapter 12: Interest in possession settlements 463

Signposts 463
Introduction 464
Definition of settlement and related expressions; creation; IHT
liability 465
Main types of settlement 468
Interests in possession 477
1x
Contents
Chapter 13: Non-interest in possession settlements 489

Signposts 489
Introduction 490
The relevant property trust regime and ancillary provisions 490
The ten-year charge 493
Interim IHT charges 501
Special cases 509
Planning aspects, etc for relevant property trusts 510
Income tax and capital gains tax 514
Relevant property trusts: the ‘carrect’ choice? 517
Chapter 14: Other varieties of settlement 531

Signposts 531
Introduction 532
Other varieties of settlement: the ‘correct’ choice? 533
Chapter 15: Practical aspects of drafting settlements 563

Signposts 563
Relevant property trusts 564
Interests in possession 564
Practical aspects 567
Trust busting and variation: (1) by consent 573
Trust busting and variation: (2) by the court 576
Appendix 15.1 — Instructions/agenda for IHT estate planning 578
Chapter 16: Business interests 595

Signposts 595
Introduction 596
Companies 596
IHT planning for directors and shareholders 598
The recipients of re-allocated shares 612
Protection for the individual divesting shareholder 620
Family investment companies 624
Partnerships 625
General principles relating to IHT 626
Incorporating a partnership 638
Other partnership structures etc 643
Protection of an outgoing partner 648
Partnership of ‘relatives’ 651
Chapter 17: Business property 654

Signposts 654
Introduction 655
Lifetime transfers and clawback 658
Investments 660
Groups of companies 672
Contents
Excepted assets 675

Partnership share 678
Ownership issues 680
Minority shareholder — no relief on ‘mere assets’ 684
Relevant business property 685
Value of business 689
Loss of or reduction in relief 694
What are the main estate planning lessons? 697
Chapter 18: Agricultural property 709

Signposts 709
Introduction 710
Agricultural property 710
Tax planning for agricultural property 716
Chapter 19: Estate planning — woodland, heritage property and

Lloyd’s underwriters 732
Signposts 732
Woodlands relief Fie)
Woodlands — planning 738
Works of art, historic dines etc 739
Lloyd’s membership 746
Chapter 20: Pensions, life assurance etc 749

Signposts 732
Introduction 750
Pensions 751
IHT treatment of pension rights 761
Life assurance and other insurance schemes 764
IHT liability on policies 765
Aims and uses 766
Main available insurance arrangements 769
Traps for the unwary 792
Partnership life assurance and shareholder protection 795
Appendix 20.1 — Letter of wishes 798
Chapter 21: Pre-owned assets 800

Signposts 800
Introduction 810
The broad concept 802
Exceptions from the POAT charge 806
Other possible exclusions 812
Caught — it seems! (in certain circumstances) 818
Options involving POAT 824
xl
Contents
Chapter 22: Compliance issues 829

Signposts 829
Compliance and tax planning 830
Excepted estates 849
Particular compliance points 854
Payment by instalments 856
Main valuation rules 860
Key administration aspects 874
Record keeping 903
Tax tribunals and internal reviews 906
Practical approach and future of the tax 907
Disclosure of tax avoidance schemes (DOTAS) 908
Appendix 22.1 — Personal data sheet 912
Index 919
Xi
Table of statutes
[All references are to paragraph numbers and appendices]
A Corporation Taxes Act 2010

Administration of Estates Act 1925 Sud OosOllenuersy ee cieetoea reais cet 16.75
SCM tascnacnoncnse seietenerieca eee App.11.2 8 A ocr SRA ARO ENT A de oe 1.29, 1.50
DUM NG) cadanteregeeencryatesn teed 10.53 ASDin,Merete Fen reas 16.70, 16.72
Administration of Justice Act 1982 LANGotsYA Net rae 8 Aare a ns tN (yilys
STLG (2) rericraigeeeerenice reer App.11.1 Pt 23 Ch 3 (ss 1029-—1063)...... 16.21
I reat RRS eS i eames App.11.1 Pt 23 Ch 5 (ss 1073-1099)... 16.33
(GU) (yeeros App.11.1 SHlLOS Sra e rn as App.15.1
2 PDair ean re ee 22.38 SIGE) seem tere eee ceaceerees 16.21
Agricultural Tenancies Act 1995. 18.6 LOGS Bester tae eerns casera 16.21
Apportionment Act 1870 HOGAN Eee vtnte: estes ees irectet 3.34
Se wasse saemteet eetesre eae ieee res 10.49
D
C Domicile and Matrimonial
Pro-
Capital Transfer Tax Act 1984 ceedings Ach 19737 rasa. 2.4
(now the Inheritance Tax
ENC EelSAN pases ceascsteo vases 1.1
Civil Jurisdiction and Judgments E
Act 1982 Equality Act 2010
Sea lasers csac cps eemt terse cee coma eeoe Dee SUDO CD) (2) ee cxewcomen nes 6.46
Civil Jurisdiction and Judgments DAW (Z) econ @coveranirtnceonhs 6.46
Ve waLS) heey rena eae 22
Civil Partnership Act 2004.......... (SHoDS Tf? F
Civil Partnership Act 2005.......... 10.3 Family Law Reform Act 1969
Companies Act 2006................. 16.21 9 a Rae I Rae a IMO rath sas 16.79
SRLSS acace eta eerte se toontes deuee 67s 16.37 Family Law Reform Act 1987
PISS (SS ODS— 7/3511 )iscsenssassarss- App.15.1 SUS (2) peste ner eren tone er 10.54
Pt 18 Ch 4 (ss 658-737).......... 16.21 Finance (No 2) Act 1915
TTS) RIP itn ac as ele! Scie 6 tedartiste a eile a veer de | 3.20
ISS ate so ate 075 etre eet enna HD: Finance (No 2) Act 1931
Constitutional Reform and EN DION
(WA Ae ae. ote coupe en mae 3.20
Governance Act 2010 IN ATICEUA CEO ccreaneatereesvspesteees 5.4
4h be aaa et arn PHN) Finance Act 1940
Corporation Taxes Act 2009 Sh Naas eatin a On vee de toee cere nee psp)
Piese(GS 3420 eres stessc7 20.3 Finance Act 1957
SES Oe tirtse telly tea emt tai cae ina 18.26 GES Bites ceaaaror ar eek eeccac treme eres 5.6
DOI ec scaant oi ster ancesebeete
se veeSpee 16.27 Figance ACh UG7S wccancc-sveps taihoDl ido?
DA eteserr ear iirectes fag vives LNSpe MES Sch 7
T2902) (G) eet eceaoe ai 16.27 Pataca (2) eecrrtcscecass-coatae 320
|B Bees GSSSWOTA BiLE=A20.6) pes nea 16.71 Sch 8
SG UDSB ie. cccvrcsscenaetign igen etiserenss 16.27 PAM Div sten-sdzcexteseises celeesersess 18.5
xill
Table of statutes
Finance Act 1980 Finance Act 1986 — contd

12.36 S NO2ZIAC y ssresecaretbertse: 1.12, 1.54, 4.13,
10.13511.18, 20:29
13.2, 20.49 LOB Seereantperr ener 1.15, 4.36, 5.9, 5.19,
9.24 6.43, 6.44, 7.23,
, 3.17, 4.2, 4.8, 9.18, 120; UB 2h.
DH Day Oitsy Olee 11.22, 11.24,
siKO or Sieh, Soll7 21.25, 22.48
PSO LONoRZ ONO, Cl) crc tsassces snes otedatrssereertey 1hieeil
6ey
to
SEY SOs OO. Ls: (A isrtenaiuer ee ceeenentens 22.48
11.50, 16.48, 20.49, (S)ibieastenc torres 9:5, OG,
20 50822-52 22.49
(Li) Reocsereas escent Be SEI (CD) Peaesseereceeyeieetetsses 220.49, 22.49
(A) Are eie iia: 5)44, S).3hil A QAlr res apiece ectrateee recente 1.14, 22.49
(Deere SAO oe, NOMA (OM ercesereseaestocecostseegs 22.57
5.10, 6.36, 16.14 Sch 19
(Qc cteeers teen ere ertarenerens 20.34 [DEVEL PS reercrroccenoneaceriearinec See 9,24
(3) peotcesstries BeiReyes ona) Oy PAak, AG re Seni eerceetrc meee 19.9
DAN OfOO Ome le Scheer eis AD A Sa alls aes
(CS eee netc,paces Wieck Reha in (ysAp ill i0)
D459 5.25, 9 on oelds PALAIS vecvessiesssveseccscecobeeteuents 5.9
1S Sileetac3 eRe Rae Pat ie E 5.6
(5) ahora 1.54, 5.10, 5.17, 6.44, Gale Paes Soy, Soh, Slee}
9.4, 9.5, 9.17 en Seren 5.6
(a) tan ORR aE 1.54 an rs Rese EE POO. 21.40
(SA) eee sy SIMO) etlI Por De ue Some, olFs)
13.34, 21.29 (CUS esetesisestesesta eee a
1.54, 5.10; (Aecepenrscnee cesses 20.50, 20.51
Sbyarcnnoorem aren ces Sop skey, SHO)
(OWE) epen enema reas. 4.9, 5.10,
6.32, 16.64
(Die cisciiescecee: 5.9, 5.10
Tee S Geaigs (CO Ree SSO esis!
19, 5.23, 6.34, i Persea pre tee 148 nO Orass
0, 20.58, 21.27 20.49, 20.52
Gy ler darac tap ted 5.14, 6.36 Cl) ievoeccattoge ta came ome 21.40
ES Calne) Papertbs SB ceheneseen marc caters 5.28, 17.47
Sane 5.14, 5.16, 6.34, (CA) (D) ecco 16.7, 17.47
A621 2722 1.28 Finance Act 1988
102Be eee 42-4851 5:4. SLB a ea ectyccratnedscraesecieee App. 1.1
5.13, 5.17, 5.23, BinanceAct 198 Or crac Soleus
6.28, 6.38, 11.50 SDAA jes ctvesneceetoncereciersibneseesely App. 1.1
Pe RR a | nes a mt bore © 16.27
5.23, 6.28 Finance Act 1990
5.13 S25 (2(CE) casrases eter ati 9.35, 11.28
(ay eee mee ee Finance Act 1993
5.22, 5.23, 6.28, 21.4, 21.20, 22.44 s ee SEIT RUT Sere 22.42
1000 ee 4.2, 4.8, 5.1, 5.4, 11.50 Rg a REE Mn Seek 2 22.42
tae ACE LOA reiacty ereet rs 16.30
BinancetAct 1998 (ooo .ccs..-c0 16.30, 19.16
Table of statutes
4.2, 5.2, 5.4, 5.12, Finance Act 2004 — contd

5.23, 6.28, 6.34, 6.35, Sch 15 — contd
16.48, 21.28, 22.54 Pavers Ui) emsiernre cate e
Sch 13 PAL By?
PATA lisseatevsaecsecccreieee 16.59 (2) iseencvarresaeres S14 yO36) 2125
Finanee Act 2002............./0.)2 Sul 4 (DB Rewcanteecacentenntes DALET
18-33; 13:55
SHELOMA dh Lecc overs RW SOR 16.59 PMNSP2i
HinaneeACt 2003 ceccsscccsoccsveces 1.54, 5.10,
13.34, 16.60
cel a ane R Eden eee ome PLS
SD) Ann Fearn ns eee en ee 3.25
DVS ee sear ter Nea sonpctoees Sena necr oes 16.59
HTSEN a desc tee eeescsenles apse wane 1.54
Sch 3
(DUAR eA ee eae 6.24, 6.50, 11.7 CWE
AS BaccnkS 5.9, 21.36
AR seen oSeuecasvote 11.54, App.11.2 5.7, 20.66, 21.2,
Sch 4 21.6, 21.23, 21.29
|OyLtg Welas Se oes Rey D:24.40.52 aETER Iae 14.18
Sch 4A
Paras Li Qyirarereccarccsnt ener dows B25
DOLLS Setescessansencre Me eeend 16.59, 16.60
POTA.D), secvanssecbarveaunss seems 16.60.
(2) iorac swectonesecdece eeneves 16.60 21.40
LAs rarccess eee ee 16.60 6.44, 21.11,
(S)aeknorieaa betens 16.60 212285)21.32
Finance Act. 2004:...<...... 1.51, 4.11, 4.14, DASA 2MED8;
4.15, 11.26, 12.32, 2129
13.33, 13.54,
NSPS) 227K)
SE leery aise seepamen eee ss cuceceonnn ets 14.12
SR sy ea Oh pore PAN
PE4 (SS 149—284)........scccosseeers B.957.10
SANGO AA. so ccvesescsnance teen ceeeees 20.11
OTP Ml SSM cette sconvsrecotertesas 20.3
DAG (Ait) el Pevecins cocerseversuss 20.10
| aOe PA Oe yee i a eee ee 2042
DUSOi Ae Resagretetie vetocsscovte 20.3
DOTY AAAS) E vecsonenssstenscccse 20.3 OR ae ae5.21, 20.66, 21.8,
DOTTIE | Pek ANS chcsckscivencteeteess 20.3 Play 2lkoS
DO SUNN a deans vaceancetutecusvais oeauastt 20.3
DOSTISE ccccsvcvaestoutevsriseoaoees 20.3
DOO cs schevsccsnsst Mea rete ee 20.3 21. 18%21-33
REMAUSSi OGRA) etiges eeseseenes she 16.3 (Deas O21, 219), 21629
SP OG SMO) eee a vooserssnntcossewses 1.20, 22.84 D2), 21.9
Schals seis ss Di a2 eos 2520
PMA, URnncicccussevenansarhatresednas 21.6
9,3 Sees ene terres Pee 21.10
Bh sagetata laos tenorease PANPFsPAN
21.28, 21.36
XV
Table of statutes
Finance Act 2004 — contd Finance Act 2006 — contd

Sch 15 — contd SORBET. £S8.. 6.41, 14.11, 21.33
anand (OD) eee ccsen.c-ceeeeteee,Ae Ziles3 SehgSth. AH... keRescaedeed 122
C)=(3 inti... 5:21, 6.41, SCh2 0, aivexecectcosecterteate tee tate 12.28
14 218s jagFil peep ener Noo naGRaaC TI cchicco oc. 133
DW eI AL ays 143) ciccsecn REE 12.20
12a ete: 3.45, 21.13 2B het svtestisectsiccbcat eee 13.3
3.45 Finance Act 2007 ......... 1.1, Appaialg 2-35
21.34, 22.3
SHOCMR secs cetiaeessecsscnesesomeeans 21.9
21.17, HOFER son, Ure te EEE RRS RENT 2.6F22.3
DVS SOO Meantesc ecw ncsetacereseyetes pd eH
Olas 1.15521) 21.9, 21.38 SW DD Se resascsesedearsstoanetecaseate mere Pd,
pore CNEL: WE 6.41 SCR. evsiacsncerevcesnsssderoecranras 1.3), PAP, ay.
Deep §.21,21.9.21.38 PIS IP) S I
ieoe 5.21, 21.9, 21.38, 21.43 22.62, 22.65
paral) ie. sccsesscsocs.eorets 22.63
VAG ce cers 7.19, 22.61, 22.63
Disscsungedsnvsvrsie seen ae 22.64
Resco ttsastuserdcsvenets 22.58, 22.66
12.35 (QO)sccvaccsn dae & 22.65
MAL AAA viccsenssersssedoeoade 22.58
12.35 GB ep eeavcandsocennssios ccs eos 22.65
10.3 Oicatintetatsa tenn 22.65
Qiu cae cerine ates 22.66
PAGAN Mee vies dae heoteaeaaetens12.27, 14.20 G)iee cannot atde ieee 22.68
Finance Act 2006........ Pe Ss lea Soe LOO) c12ces05éo0s AOS A, 22.68
1.34, 1.46, 1.48, App.1.1, DUP A Be ceccnsescsvenes 22.67, 22.69
PUAN Daeay Ghss Bye Siro), Silt5). RD (A) .ttsescescveacisescom tees 22.69
426,919) 5.215 °5.22,6:4, (3) (Gi)ee ecccen creme 22.69
6.14, 6.15, 6.40, 9.36, DAS, srcavapsecbesstkceveesoeeaern 22.76
LO DS OM 7/5 103116; US (Gehan ected WEFT
1S Ie aies7s 1.42, SCH26......:Accsssecet eset ee 22,30
Pali ALPE PLTSy Ie Finance Act 2008...........:.+r App.wi5 2:2,
1A NOE Wail, aay adaleb PION BY OSs shed
12222 wl2A 2229: 4.14, 6.1, 6.19, 7.1,
OSI BOR Neha 113), CEE VAMO) Weil, PAD.
13°8,413:385 134951350, Teds HOW, OY 21F
13.53, 14.7, 14.8, 14.10, 13.50, 16.46, 17.54,
14.17, 14.20, 14.30, 14.32, 20.15, 20.18, 20.44,
yer il)3) IlaA AISYINSy VPRO
1517 LS isan 6:60), 16.78: SiS Pear ccatsessessesbestistsyerssie4 12S .27
17.38, 17.48, 17.55, 18.15, Bie? (SSAT3ZS139) ccc sceneott Don 22:3
20.2, 20.21, 20.32, 20.42, SHS AL tle ARES 2.3,322.3
201635 217385.21-36) 2251, LARS Eppes sickens venvsescspoccer eee AS 20.3
DD Te,OP! ik DPA), OP}530) 1h See eRe np RRR 2oDy ddviey D202
SAG csindendadesetbor
eh desks tose 12.14 AS &: & Sennen Bares so)5 1S SNE.)
Soe, 12.14 MA Oieeckerexecscavseccpsectess 12.20, 14.8, 14.9
Re ee |) ee 12.9 NDE Rohn PONE a ssecsthrgtecias ote 14.9
of A ereteestsmncdoccact
creme tive 52315937 1) 12 2 > a ee 2 12.35
XV1
Table of statutes
Finance Act 2008 — contd Finance Act 2009 — contd

Sch 4 SchOGui es. DZ Swed Ay 22Sy22-G5 22-1
para easel oaks ee AR 3.27, 7.34 POA asccsesteeccnconcescerenzacsciee 22) 97,
PPh secs decionecea tine Bebe les)! (Bide ceehcsenccantateaencae 22.6
Sch 4Se Oe et 12°35 Dinissatereaants ibaipeeneeeobaate 2207),
Sch 29 Bore pte cstermneceeme 2.4, 22.6
POR AWLS Newt A crad, vanisenvaevetscaresas 20.15 DLO eh ceases aceeeae 2.4, 22.6
BSD sn sense hatacvaiey iosanialebonesne 6.50 16 Pesce oe eet ee 2.4, 22.6
SIO) S(0k Berna ye rore 2.3, 3.44, 7.17, SCH Oates. Re AME. PY 2h, OTS
22 DLO RAD. OO) Finance Act 2010........... 152,125 351-54!
22.78, 22.80 3.519 2112.24,
Pata 2...5....80s, MALS OS 22.80 14.24, 14.32, 16.39
20 IER!at Soh ee tneED 22.80 SURES. Aaeeers ete se1.2, 4.14, 7.2
(OD) 5: ae eeh manner EA ce 22.80 (Sarees taasceeee coe App. 1.2
OH OSA castetotstressece 22.80 DANS See cniccs comentee 13333
B23) Ebi jscrencondacraneeves 22.80 Sch 1
GL Beemer er AIS come 22.60 PALA SA. «ni esstvoeannanenseeteres 2.35223
AO SAQA. .ccevicceeam et 22.60 SNe) nO Seay Re. eenreer 9.27, 14.24
ASE sccsnesnsecsenssaokde Meet? 22.60 PAI Balocryieornencosesceehosceacesenert Oi
22.60 A) EAs te ah ee 9.27
BOAe east aac ae 22.60 Finance (No 3) Act 2010............. 13.38
EO sent sabeevnannccteeeeee Meet 22.60 Hinanice Act20 1 aces 4.15, 7.10,
SiolthSO peepee inact 6 2322273922018, 16.27, 20.3, 20.8, 20.9,
SNC) 0232 ae eay eer eee ee ere BA223 200; 20:11; 20:15, 20:23
Sch 4Q. 2555.5 23; 22S N225985,22:62 S658. Ee LORE Bahk es 14.12
Sie 12h & Beek een perenne ieee eee 23223 SChyORE PEAR oo cescacsacsocs 14.12
Para O2GA Berd Aisecseanezee 22.58 Pare ITE: PYG ee ete ncances 20.17
Finance Act 2009 ......... 18.29, 19.4, 22.6, BO snnhacsmset oosuvenntenite 20.17
22. 5012275 Sch 17
Ptaye(SSO2=112)) nc-ccone teats! 23 52.253 jor 12010Benner teeerro are 20.3
BIO DEsuces cite -cersesstecnndeinnenoneeetems AAT Finances Act 2002 tices cass 1.2, App.1.2,
DO aero Sie osre ecsaaponansassendete 285223 SPINE SES) eon O19)
OSL ea iret iies fennend es D223 11.29, 13.50, 14.27,
LOUIS, BOE SRO. 231223, 2200 14.32,16.30
tO A Se eee ee ae 23,223,22.08 SCHPlLAC OS. .cessonneaeens eae 9.30
MO Ticsacetendsscctasckeaatecestewtsenie= 8 223 PETS. SAG BRIM § is eseecancs 9.30
OU hn en ers SEPERATE 19.4 SCHISS2F..e ESRC AGE fnccsncecctas 22.61
SCH. .:.0.ccuea Ree tote MAL 14.28 Finance Act 2013 ........... L206 3792.13;
SCHMAT a. eecs cesses acnascrsuansesnete’ DBP O23 QT B21 322303)
S CHIAS 5s ccxaccaeromanehee 2D, Sara 2273 S)PA resla) Sova)latovokey
S Ch AGES2...cccsiexancessssnense rents 2223 3143\55),)5:0; 0510.0:
SSCHIOS! Biss. cnasee Day 22 She) SOLD.) POL M835 W227, V3 AG;
Dalal cc.ctavccacnscrpnsersassoneeenets 22.33 14.19, 14.21, 14.23, App.15.1,
ue (SB) eae ee 2257 17.45, 22.22, 22.47
SR ON EO A 2233 Pt’S (SS QARTA), ccnavacedetecatete.
cat 3.26
;Sh tPA ASL cS 22.57 S ZOGQD)(G) i s-ces accent
tee te PPA
As ee ascent 22.33 PLUS SOM Sip seer ener Ras op 2 16:3
SEI Ars ta soivonsseapacaee 2 S223, 225i) QTD) ESS cen neecansa sheavace 121s 6:18
SMES Dice ccscvaccess eee DB, 2233) 22.98 (Ga) BeSiccs soxsaepccomsraecsaacsonas 1.21
para 6—6AB.....i ictal.) 22.58 DOONIRS sspsknsoenaseeee en eee fl
xvi
Table of statutes
Finance Act 2013 — contd Finance (No 2) Act 2015 — contd

SODAS Bilieatincs itis Seassncessette 2 1.28
SChwhA Pee orca sarvsaecteneeeyeees 14.19 Finance Act 2016. .........++. ID SQ2
Sch 33 che aecaventoaveaehe tenes 3.26 PR Sy ay Tees oop
CHB 4 ecrccxlate cigsedeeenseearvemees 3.26 8.13, 8.14, 8.18, 8.20,
SOLIS Dic.vedere eivtovdcesseveseeaeren 3.26 9.25, 9.30, 16.30, 16.39,
DCH SSOR eeesdeenea yeaeanteenett seeoneres Lil 16.71, 20.9, 22.58
PALA Diehescesevesecttsorcnnmeenees 1.43 SIDO ean ee et seceavtieo ded neta 9.30
(G)@) sD) ececccarte 17.45 S CHASE AA ches csesersctenccrsese
cence 9.30
SCHAS EEE sea vcssaaccn ee eee P2163 ASO) 520A eeeSan" Se ANDees oe 22.58
SCHUSGAW facsstaucc cures 16.3, Binance Act ZON7 nrc. scscocuncceee 3.28
SCHAS BE Aitest Asscsuxcvsccvercesessses 16.3 Finance (No 2) Act 2017........ 1k65°2.13;
SCH SIGE a eaaotecrtere eens 2 OS PENG 2G), Ball, Bigs
Schta4. Ae Ge aee acest 21 3,8)13.32,16:049)23,
PAT agDEN eons cexcncaceaseetetesetttes 14.19 13.8, 13.50, 14.26,
US (Tiushavictereccere 14.21 14.27, 14.29, 16.27
OV coaenerreas oer 14.19, 14.21 SVS OCIS)A)ivccroscesecse temees QHG
SONY Be on Renee peers asso: PEN) Sch 10
SSCHUA Gs. .caccseckerausesesceenseureeeeeeet 1192 ParaOGl) cecvecsascets seer 33)?
Parawdlla(S) easencccecchel ete 3.21 OAL eo csen cat eee B32
LS. thie tsttiedacatete 3.38 se Talo in 8 SorePER PREP REP ERE E starvecoer 12
Finance Act 2014...........:.. Lael eS, Binance Act 20USh.....<..0-0006e8 16.46, 17.37
1.39, 1.43, App. 1.2, Financial Services and Markets Act 2000
Bi2oy, 3.203) Ae4 CeO Soi: Ae Pavey Vea Penn Ce Enon AE cockx oc 16.81
OBO F227 ala)Ol aaG, Fraud Act 2006
14.20, 14.22, App.15.1, Sot uve Seetusee evnskaan ree 4.40
16.26, 16.27, 20.5, 22.56,
22.57, 22.84 I
SULUO Sci, scecseeemec eee eee 3.26 Income and Corporation Taxes
PAle Dee Aon eecoe CaorS- 22.84 Act 1988
Sch 16 SOOO SA ae cd. eeasasaeen eee 22.40
paratli(lor. See. 20.5 ZOO (ON Pree geteaiesscaccceer 20.65
Sch 25 OlS(G)iccscorenss. 122 Appalaleelias3)
PAL QO.recevsceceeg state vesstees Weil? 14.12, 16.54, 20.9, 20.15, 20.18
Finance Act. 2015. s,ccss..+. 1.28, App. 1.1, ORE ee: paste ieceee see 3.43, 20.59
Dro SL). 20; TAQ arc occa eu eee 3.43
3.27, 3.28, 16.71, 22.84 TOD=NOI- secsadaccier eek ae 14.28
DSCDZ 1 Ae, F ceceseuce eee eee 22.58 Income Tax Act 2007
Finance (No 2) Act 2015.......... ees. 8S Oe ssekse texcvsan ees 11.8
App. 1.2, 3.4, 4.14, 7.2, FS ACE Ses caenccovse tei tae 6.18
Osan les 2. Om ors. SOARS E Foes. caeycovsenccom een 6.18
13.18, 13.28, 17.49, 17.52, LOG OSE eee ets, soateacceeeee 16.74
19.24, 20.48, 22.57 TOPE NOOR ASN Socncccdcceee me 16.75
SLON RR eee Ol eee ee i 12 UGA easese ty sscavol Aa eae 16.81
ODA eee ae 1.28, 9.11, 20.48 1E917KCOE Sree BER eee rt 16.81
(2) Avast ee 1.28 Pt 4 Ch 6 (ss 131—-151)............ 17.34
G2 Brzciccedec eres 1.28, 13.8, 20.48 SH S(Q) iaincreeaanes eae ee 17.34
G2Gr acre rese nate 1.28, 13.8, 20.48 BE SANS acs. ta csediceesene ee 16.30
06 eee ee: 1.28 Pr GSS 258332) ccsvacceseccaate! 16.30
GSA GD Fen ceeueceme meee oe 1.28 Pusi(ss, 383—461),....ceaeees 9.34
XViii
Table of statutes
Income Tax Act 2007 — contd Income Tax Act 2007 — contd
Es S10 a ee Oe a 16.74 §) S99(S)(ii. LARC Reed eee: 4.31
COR FSS... 16.75 DUBS AR | OUAN h oteomtanceasee 4.31
SOOAS.39RB LBL WLLL: 16.70 UG) cs chenccstennc ete e ee) 4.31
MOB TIE P tec delomancasinsnaninn 16.40, 22.75 DSOE Pes necsgnecnen eter O27,
| S\N See ae 16.40 US STS BA. eenee een 21.10
AN AME Ma the wdbok Lessesescscsactes 11.28 MOTE TEE OL BS os ccsecteee 6.18
BGR Bak csiciansinanssnonavns 11.28 Income Tax (Earnings and Pen-
eee Seen ee A 9.35 sions) Act 2003
Dee ree eee SO 11.28 TCA EME (nV sunssieae atninco 16.20
ADRS RG hse ans AAD ins OT Btr3 (SS OD SUSI coseecrnnecsen 3.28, 3.30
BAD PEI, Pssvissesvcssecntnesvoncsnoede Oni SHOTS C1 og Ais SA eee Sev?
ASGR ISA a eR (3 12.2 PtisiCh 5.(ss:97—-113).....:.... 3.3293 .34:
AT2 rele a topacietinknsmntannsiseaen CAE: See. 21.18
CQ) ELA LT Be Rcd. th 3.41 SOOAS LOOB recenteeee 3132
CR eee App.11.2 LOG sseecpncsanc eee eee ete ene 8.33
Bh gs caccn pecorino ince oO Noy” SL esacnacnd Meee ee’ 2M 21257 216
2) Sa) easevauss snprasesescce as 152 SUZAK 31 D1ncn cpasnncce eee 14.16
(A= (O) eB oncccsn-corsrsoncenseates ia BOA Es cnctnecnoreae eae eee 14.12
479R IES. (2A 2.3 053-38, 1408 Bt Ti(GSI4 WIESSA) CASS tavek rtoeet 16.36
FON Edd. backs LEI, eA 275 18.35, Pt 7 Ch 3B (ss 446K-446P).... 16.16
AOS NER MB caascsateons L295 13:35 Pt 7 Ch 4 (ss 447-450)............ 16.16
LhONE a ca ceca ei veaeessasces ston L335, Pt 7A (ss 554A-554Z21)........ 14.12,
AOI] Nace acti vethone snnsinivasonesnaced 1335 16.27
Pt 9 Ch 10 (ss 507-517).......... LOD Income Tax (Trading and Other
St9 LAS labrabposhncrstssvestaetace 5.46, 11.53 Income) Act 2005............... 14.28
Pt 13 Ch 1 (ss 682—713).......... 16.13 Bi 2 (SS3=259)) -acacacnenetenetetcen 20.3
SIG SE, 2SBE RS... cok hase! 16.39 8 9...27e eenerh, Ree tog 18.26
684.0 gg A. ERA 14.33, 16.36, 16.39 MLE SBE sspaisnceiine ATES 19.1
GSS OO ce cevsovseesen-scove APES 16.39 BASEN PION ccccacveccecteehe 16.84
TOUS. BP IONE... 8 16.03316.39 QiGT (BYE AE oc cecchcccssexes 19.1
TODA TB GA ss cccsacccnsseseacesasacte 16.39 DTD AE PAB ieceasscpttacnepoetuct- 16.70
Pt 13 Ch 2 (ss 714~-751)....... 3.458919; DT AAR DTA oo sccnnseavanetotetattes 16.70
3.43 67.5) 3 eRe cee eee eredae ei: Je 4.15
SIR leo eS, Soe oe Ae ReteA ee eee 14.28 5152526..20e es... 208 20.59
AGES BU Pet Ne BES 1.22, 1.27, 14.28 Pt 5 (Ss 574-089A).....eeeeeeeeees 14.29
TAPRTLB EER obekocdese. sont & 14.28 Pt 5 Ch 5 (ss 619-648)... 3.4, 13.38,
TOSS Soko 1222 25 228 14.17, 20.33
TON, OR. Zosrecent cAI ot 3.43, 14.28 SO200.S4 Lode decd 12.5
FOUR SA SAEES.- 1°22, A 2Osel 42: (DY a eeprom eer IDES)
14.28, 20.59 OP ee Sem eee Rene ee eer oe
UDB BOs ccccedesncsses sncoasessdtsnes 14.28 Si LO 28212305
1/3) Serer rey: So veee 3.43, 14.28 12.37, 13.38, 14.2, 14.11,
BDH [Bornnasscecereavotvavobecets 14.28 14.18, 14.33, 15.2, 15.7,
POOLE ESBS cousssMEBivek ostasd 14.28 16.25, 16.87, 21.6
VAQE TON, B20 AEA... <etevscvens 14.28 (A) itsenccBOH A to4 eed 4.25, 10.28
SOQ Rep ticteeencssndend tie PLM OP See Ree cre ee 4.25, 10.28, 14.2
BOOHER 0b scnswscsossscssasurenrs 2 (Ch) stn Aett bt aoe tS 12.37
SOR My Phd otha te sneeacsonounes 6.18, 6.56 (ON () Serene seer nara 13.38
(9906) i255 ORE Cee 4.25, 10.28, 14.11
Table of statutes
Income Tax (Trading and Other Inheritance Tax Act 1984 — contd
Income) Act 2005 — contd SRS (Digseresssesraotsoeet 1.51.22 90-2950;
One. Reaches 4.25, 10.28, 14.11 4.6, 4.23, 4.35, 9.4, 13.4,
(2) ecientae 16.87, 16.89 13.14, 16.8, 16.51, 20.9, 20.42
Pt Rete nre4.25, 10.28 (OPME sccsstsnste 1.55, 3.4; 3i19008 51
BR naedtec 11.7, 11.53, App.11.2, (Glee ee 1.22, 4.22, 6.56, 9.25,
1275, 1/2:315, 1323894233; 13.14, 16.19, 20.8, 20.9
14.34, 15.2, 16.14, 16.80, 16.89 Sy eee eee 1.4, 1.12, 4.4, 12.28
(3) 5.2. Seen eee ee ee 14.34 Wea eee 4.6, 17.37
GBOlde vsorconvvedesveonceuccsoetee ayer 14.24 A sionals 12.28
GOLF A sincccisiacs inp etek Serene hie (HOEGID Rae cess 4.4
(6156 |< Sameer 13.38, 15.7, App.15.1 (nea seAe, 4.4, 4.6, 20.34
GBA Ficsnnssatombtecs Wacko eee App. 15.1 (Aigectenak eee 20.34
GAO scasececpsshepienc eee ceetesoooes 13.38 (BB) .cc minaan 4.5
GAGA). (S) savassoncemnecteete neers 13.38 (4) ...... App. 1.1, 6.32, 9.20, 19.3
G48 (DY Be eteecrseseer essen ceareeees Si (Ol cues cana eee 1.45, 1.50
CODE Pee across tetee caters 111.41 (GIN OTR odie caine 1.53, 4.4
O8IA,.O8 SBicweccsswenses eee 122 rr en 4.4, 10.18
ODE oss dogo ccnat scone asco 16.30 a) oh el 1.4632%8.2,:8'3;
TAGE Se te Bae11.5, 20.40, 20.44, 20.70 11.12, 11.40
7118... RR ee Pe. 20.44 CR. be 1.5, App. 1.1, 6.13, 11.12
(Q) 5-2 AERA 11.5 De get ae App. 1.1, 11.2, 11.4
T192724 LE A. 20.44 BaitGecucun md Mecebtels 1.6
G8 ae eer ere ee 19.1 Cl ren wrest ares 1.55
Pt 9 (SS 846-863) ......eseereeereees 16.74 NBME LEER ae ALae 3.12
§:850C—850E... 2AOe hina 16.81 PS aa Ree es 1.52, 12.6, 14.32
8591) cc-cvonee Mieco ee 18.26 (1B) ..cssc(h Lei BAR 1.53, 4.4, 13.33
Inheritance and Trustees’ Powers Oe pas 1.6, 4.21, 6.56, 20.6,
ACt COLA eras 10.8, 10.10, 10.46, 20.43, App.20.1, 22.52
LOD ILO2 a0 Sas (BN, CANE sis craceechecta ce 1.17, 4.23
10.56, 10.59, App.9.1 (YAN cosas 1.37 8.3, 9.4, 9.37, 14.4,
SEN Bietancee Mere App.11.1, 22.19 App.15.1, 22.47
SEE Ae cevervencoussacsautveapecetteeets App.11.1 OME Hs ecisd PDEAUR 3.26, 7.33
OBERacusascnlicenatanvoatborse ese App. 15.1 (1) 5a ees $.8551:A3N1.55, 019;
Inheritance (Provisions for 3.1, 3.3, 3.8, 3.9, 4.1,
Family and Dependants) Act 9.23, 9.36, 14.29, App.15.1
VOUS iecosect eee 2H RS OVI 32, 02, (UATE:1 1.35, 3.3, 3.22, App.15.1
LOO ROSi Ess: CoN ase oe 1535,2.17,.0.093.20,
App.11.1, 12.19, 22.26 3.21, App.15.1
SD. a casectaoulegee tage SR 9.32 HON. MG Meas. 1.35, 2.17, 2.19, 3.20
ate SSeisiuskescaeleea So ee LOT 9732 (1, ne 1.35
8,94). BRA Se App.11.1 ee. 1.35, 3.14
TORS), REE eee ee 9.32 Ce 1.13, 4.17
i210) NeeSep eee Po ee eae ESS ha eS App.1.2
SChQAL 05, eels ecenccceeee 10.57 ‘Cees 1.12, 1.35, App.1.2,
Inheritance Tax Act 1984........... 1.1, 8.18 App.1.3, 4.7, 6.32, 20.27
SAPP ch he erreckosece scotch teveres 1.4, 1.5 (hs ee ee 1.12, 1.19, 4.18
ID. ER voc dct ealeeideetde dae EO 1.4 Sy, a nee 1.2, 1.35, App.1.2,
OEE,coneaitarertrteereeees 1.4, 6.11, 15.3, 4.14, 6.20, 10.21
16.45, 22.45 CO MaiGlucdeGetes 1.12
KX
Table of statutes
Inheritance Tax Act 1984 — contd Inheritance Tax Act 1984 — contd
P8KE.0.DSC., App. 1.1, 6.1, 6.20, 6.22, SHOE Lt. a we App. 1.1, 4.14, 6.1,
F2ITH, 15: 394. 6.22) 1375801, 8.9
17.51, 22.22 SLAAAE A ASA App. 1.1, 4.14, 6.1,
(ON Be ean 7.5, 7.8 6.22, 7.37, 6.39, 8.1,
Ct Bisscchsinsssann T5cROMT 31 8.9, 8.12
Ce ee F578 07.14 8.12
(ie Ses ceed 3.4, 7.5 SIVIGE Bt seoccesneed App. 1.1, 4.14, 6.1,
SBARL DSR. 2 App. 1.1, 6.1, 6.20, 6.22, 7.37657.40"8)1;
7.2, 7.6, 17.51 8.13, 8.20, 19.22
CU b)UL AIK ORSA 7.6 (DAE) 2A nents. 8.13
OF Gritcwtinna Ae 7.6 Wissen Le 142
Re Lk ys 7.6 OR ece 1.4, 1.34, 1.49, App. 1.1,
7) | een 7.6 4.23, 4.30, 4.31, 6.9,
CN itec hier stent ORD 7.6 7626, 95195.13.33) 16:8,
BOL FA App. 1.1, 6.1, 6.20, 7.2, 16.9, 16.26, 16.27, 16.32,
7.4, 7.5, 7.6, 7.7, 17.51 16.45, 16.47, 16.62, 16.89,
TT a Serta ETD ts.CO Ta 20.8, 20.19, 20.42,
Ce ek Oe 7.8 20.67, 20.68, 20.69
(A) Daceonkt hee te 7.9 bye a eee 1,4), 1:9),1.22) 1.51
SI9i9.5..t.f. App. 1.1, 4.14, 6.1, 6.22, ONG O POM. A0: 16.89
7.3, 7.36, 8.1, 8.2 (2s casi at bee e 1.9
LENS | Se eee 6.32 (Bygeh SAB bb 0901.97
(MALE R LA Ao aleS. 8.3, 8.4 Lee ae 1.3, App. 1.1, 4.1,
BEY fais App. 1.1, 4.14, 6.1, 6.22, 528,16:35/ 6,12) 7.26,
J3iA BISA, $2 TeLO OI OMS, 9519:
Ce. ie) ee oe 8.6 220792122:
BRERA. App. 1.1, 4.14, 6.1, 6.22, 14.12, App.15.1,
TSIASONBD: 87 20.42, 21.16
BFAD ch aati Aaa ME 8.15, 8.18 CURR ernen tee A 9.18, 20.42
ee a 8.16, 8.17, 8.18 (Bt) ica anenwceoonaatee ott 22.26
CRC AED) Ob...Das. 8.17 CTE 1 28. 9.18, 20.43
BEVOC A OD. cscbeosecsch thonbes 8.18 (Giiiercsemscteeu 9.18, 9.20, 20.42
GAL MMi. App. 1.1, 4.14, 6.1, (ALL ee 9.18, 22.26
6.20, 6.22, 7.37, 8.1 (O) LEBERSS. 9219222
LS Se a Te Oo 8.10 (ONE AES ee 9.19
(AN. PLD ccs 7.34, 7.38, 8.11 TORE ncoteteseees 4.1, 9.1, 9.25, 14.12,
65) [. DRI cite a 7.38, 8.11 14.14, 16.27, 16.54, 20.15
BHD REG. E App. 1.1, 4.14, 6.1, (CD reece ere eee 1:9, Appi l-1,.9:5
6:22, 7.37, 8.1; 8.8 (OFAN e 1:22,,9.25,, 209520515
o. e e eee- 8.17 (6) PSR OLR A tao O25
Giant octal: 8.8 UO ANGJia 3.2: EEE PD Sea AOS,
SIPs. Ms... App. 1.1, 4.14, 6.1, Lie) 4. Seen
eieree 14.14, App.15.1,
6.22, 7.37, 8.1 16.26, 16.27
SIGE. PER sve App. 1.1, 4.14, 6.1, (D) sesso occschocteavcanhceree
ee 16.27
6.22, 7.37, 8.1 LIA Bis teccwnccurperdenan
ceeeatet 14.16, 16.26
CPR AAOL..... 4.24, 6.20, 6.26 DAD scree App. 1.1, App.15.1, 16.20
EL ele CC 10.20 LSet ts App. 1.1, App.15.1, 16.14
BOL, DIN sccccrcinssssesnrsich 6.26 TE aad. Pe eRe ok 9.40, 21.14
MRE eesa 5.24, 6.32, 8.9 CL) PR og toes acieSoeuacdanneet 11.40
XX1
Table of statutes
SuSmateee 1.54, App. 1.1, 2.5, 2.18, SS rik atcbated 4.1, 9.26, 9.29, 9.30,
5.10, 6.3, 6.4, 6.8, 6.9, App:15.1716.9, 19:13
6.21, O.4810io2. 7035 (OA Be cr are noon oa buaset Roane osc App. 1.1
7.23, 9.19, 11.4, 12.24, GB) stitsacecnssctop eee teanprcee 9.30
14.2, 14.5, App.15.1, DOW IBS scpsecszessetss App. 1.1, 4.1, 9.26,
16.23, 22.17 9295 Oeie OHS
(LNds as 6.4, 6.8, 21.42 BOA Gs araversnueunareastteaates App. 1.1, 4.1
OMe &SEe App. 1.1, 2.5, 2.13> Dee sk tte 5.46, 9.26, 19.13, 19.26
SSO NOONO: Sano, (CAD TR,ceccatasa srrsuensssocacesoaaene 19.26
7.14, 7.33, 16.23 28 eee App. 1.1, 14.15, 16.26
GONG Pee ee 6.9 (QO) iiaractnes or een eee 14.15
ES Oe ene 6.4 OAD ie sancitiaetiarsarteregs 14.16, 16.26
(OY a ae a 1.17, 1.24, App. 1.1, SO crvcescgiieastaren App. Ua, 7.8, 19:13
2.18, 4.1, 4.25, 9.2, 13.9, GL)D) icc teeipeacenstecesteanes 9.31, 19.14
20.24, 21.16, 22.17 ()S GBA). Adecco 19.14
Ot eA ADE acne 9.3 Bleerrteccest gdh cece App. 1.1, 19.13,
Le ee eae 4.18, 9.3 19.14, 19.15
SIR POMS canisters 9.2 (CU) (D)ieveccensacsucseeteate ates 9.31
DOA 2 checste Bossa App. 1.1, 2.18, 4.1, (D)inarerscistentgosestactaors Kecteatees 19.15
4.25, 9.5, 20.64, 21.16, 20.17 320. Pt deta Ap lnUiiemlesn leo,
(in Pere ee Nierewe 4.25, 9.5 TAO, 8:13, 1913) 19,19
7 1.17, App. 1.1, 2.13, BIA oissrsacsateniere 3.8, 7.7, 7.40, 8.13
2.14, 4.1, 4.25, 6.52, 9.6, Si epee App. 1.1,.8.13, 19213, 19:20
DO O39, On O 2 Tivs19) BEREAN ae Acsectcosteences 1923
14.34, 15.2, 20.24, 20.67, (ght Mvcscaserssncdesth acters 19724
PP WAS PPL MS PolMy Pe llts BA csreee ANd App. 1.1, 19.13
22.23, 22.24, 22.65 35. Pk dteck App. 1:1) 19.13tel9.20
GIN aire cevcs crete eee Ona SOA eS hocks cove Appr aoe Os6
3) Ree emer Bee 2.19,22.18 Ee iestorarcasarevecceonee corsets 19.16
(2). ca eeiuccs eee eee 1.47 SO OUR as tascotave 10.10, 10.37, 10.38,
(2) Wereeennteraren 1.47, 9.10, 20.40 10.40, 10.44, App.15.1
CG OEM acsscesssadobenennennde 1.47 3 Sisrercereanscbeenoe 10.10, 10.37, 10.38,
DDN sscsrestes 1.17, App. 1.1, 2.18, 4.1, 10.40, 10.41, 10.44,
4.25, 9.17, 14.3, 14.4, App.15.1
14.5, 20.24, 22.17 GOS) ean 10.41, App.15.1
MAO cbc chet cia cea tiomanartns pty 14.4 BOUIN Ntinct ccereeties 10.10, 10.37, 10.38,
COME 2 Msc Mehran 14.5 10.40, 10.41, 10.44
(AYA Bh wccdtitiademetavarh he 14.5 BOA whekect 10:33, 10.38, 10.39511-10,
2B. FE Eee FT,App. 1.1, 2.18, 4.1, App.11.1, 17.3, 17.44, 17.56
9.26, 9.29, App.11.1, (CQ) canes checks eee Ly
App.1531 022.17 LO) aicigsrasahsesoschs aut TE AO 6.21
EN IE sessacccactscesectpntvatas 9.26 AO Fr h Se LR ces 10.10, 10.37, 10.38,
C2) arenes rece ron tere 9.26 10.40, 10.44, App.15.1
(A)a(C) apn corsacaronntersectees 9:26 At ads hn stR A aint sys 925,29. 29010) 110;
B)SO)S Aes esccsed 9.26 10.37, 10.38, 10.40,
(6), CRA he, 9.26, 14.24 10.41, 10.44, App.15.1
24. 2:3. MAE App. 1.1, 4.1, 9.26, 10.42
9.28, 9.29, App.11.1, 16.9 MO ied
dives ott 10.10, 10.37, 10.38,
DAA GE eccommene 4.1, 9.26, 9.29, 16.9 10.40, 10.44
Table of statutes
SAB fartitcenteaiens 19471422, 1Q8"2s19, SAOM seactbberccsascestee 1.4, App. 1.1, 5.19,
Sul AD, 222102252 12.8, 13.49, App.15.1
(2a. SASL RAL LIES 712 213°9! CR SL BRS. 13 203:343-6; 3:9)
16.84, 21.6 6.40, 12.05, TAT,
20.31 114.335 21.33
UD) ccteemarte aicscctren is 2.19, 22.21 (WA) icetsceasd 12:3512514,613°3,, 13:33
12.3 49AG. REA PALO LApp.dds1G 22,12
Gt £24): 3:6;-9:23.124, 21721 (A) iscicrtud innit kee 2.10
(EE) See A eee ee [pe A9B wa... 2.10, 14.9, App.15.1, 22.12
AAAS cticnests 1.4, 14.29, 15.10, 20.69 BO CP sethintesk 2.10, App.15.1, 22.12
i) Bh Aeaxcaseraten ae 12.5, 14.28 49D Mths isscave 2.10, App.15.1, 22.12
AOE J ecteus 1.46, 2.10, 14.9, App.15.1,
20.21, 22.12
SO hz. tevctecnteees 1.4, 6.26, 12.8, 13.49,
App.15.1
PIGRIE cidecaseecavtoes 1.4, App. 1.1 (Dnieccdhlte Rh esa): 12.14
TIRE creaaeaind 1.51, 4.11, 6.9, (A) c BEL AE Staten darde. 12-23
13.33, 13.55 Ge) ee ea te 12.14, 12.23
7 aA Tee 1.4, App. 1.1, 14.30 D1 Lith. caemeccteenene 1.4, 12.8, 15.15
(Led coewtanseeseretese L.55y399.7;3.87° BD scsiteseacs 1.4, 1.32, 4.4, 12.8, 12.24,
3.9, 9.23, 14.27, App.15.1 14.10, 15.15, 20.23
(ALE Ridvd sicvcciss 3.6, 14.32 (GD earner ea.5) 632-412. 265 US-17
ol Sec eer 36597) 1 1226; (OQ) scosecssmectovnecessces App. 1.1, 12.24
14.10, 14.31, 14.32 (GB) Deeceutocosemarencescs 1.30, 4.35, 15.3
CG); (CU aeincesezes weereatesec ie 3.6 (A) cxcecceteetesesencsccmeae betes 132
CD)iscisceesteeoentects nasceeet 3.7, App.15.1 OD) cxcrcgetcrcestornsseeas tt 12.24
(3)insscadeon.evedictvn LSD p3APSI3} 3:5; DS Ae.ccecoartonsscecds 1.4, 12.8, 14.7, 14.9
3SVig 359923, 9:36; (TARAS Pe b a encsctcccevenee 6.15
11.41, 13.50, 14.26, (OY) sees App. 1.1, 12.20, 12.24,
14.27, App.15.1 14.7, 14.8, 14.9, 14.10
(a) sagevececciveses 219, GHl.-3.4, 3.8, (QA). Ried 6.15, 5.41, 12.20, 14.7,
3:9,.3:22, 3.45, 14.8, 14.9, 14.10, 14.11
13.16; 21.13 (BY. @ES24 6.40, 12.24, 15.3, 21.33
(ON Fede:ox: S33353:5, 5:9 (A) ce BAe 6.13, 6.15, 6.40, 6.41,
(GA) nine LSS Saw, 7.335 12.24, 14.10, 20.32, 21.33
9.235. 1313} 13216, (©) eee 6.13, 6.15, 6.41
14.26, App.15.1 (AL) UDI ie. Fcc tencenrens S21
(a) cetssetensn SONAR. 3.4 KO) Seek ptviscacesesties Gulls 7OnlD
(3B) socatnntrainte BIS AS); 936. SABI) crssacessec: 1.4, 5.21, 6.38, 6.40,
13.50, 14.27 6.41, 6.42, 12.8, 12.6,
COVE SAL AE Pets 9.36 App.15.1, 21.33
GD) et. Rbk 333730, 13°50 CL) ee ee eS 12.24, 14.10
(BH) 25:2... 1:55,.3-1 413(16314.26 iS sesteded 6.13, 6.14, 6.40, 12.24,
(A) recesses essovees App. 1.1, 2.17, 2.19, 14.10, 21.33
3.20, 3.21, 13.3, App.15.1 COAd Siokabebal, 6.14, 6.41, 14.10,
(al) CD) :evcastesescrascrnh hes 3.20 149 5; 24.33
(O) SA ssicieatc ads 3.20 Cicy a ee 6.14, 6.41, 14.10
ASED BN, cccscsinca senses es B17; 13:3 PSN a scclies 6.13, 6.14, 6.40, 14.10
(Bi) Reseoceaseameseeencotoeeattone O23 BN Det oy Soe erisceusonitalil 12.29
XXiil
Table of statutes
SeS4 A (2)(G) te ctecctencccsnesrossteeren 12.29 KEMQY.. SSL deh BM 3.12
DAB Mas loctecastessvescrsactaceyeess 12.29 SHSECLOS Sotticd 1409.22) 10h
DO ete Gtores 1.4, 6.9, 12.8, App.15.1 12.9, 12.12,.13:9) 43.13)
CIE PGR scene. etree App. 1.1 13.17, 13.43, 14.16,
SAG isccsssescssaetterearteenneees ilomth Oe, App.15.1, 16.26, 22.13
(1) Fed Bae Scene iLeaitl OPA) osveissrsonicinie See 8:22, 19:16
SOLS appt ht 1.4, 6.9, 9.8, 9.26, 12.8 iD easeees: 1.8, 1.30, 4.35, 13.4,
(DQ) is sescmesesdebtesn. tore 6.9 13.13, 13.29, 15.3
DY PDEA che 1.4, App. 1.1, 4.25, 9.2, Oh ee eens: 13.14
Ole 12-8 Tee, ee 13.15
(DRAPER ARLS, xconees App. 1.1, 14.3 CE conch iinbpoie 7.23, 9.8, 9.10
(2) Pith GREG i hisses cease 14.3 9.11, 13.16, 13.36
(Be ciecvezeccssteonss Dr LOMAS 22.12 (EMA) iaeheccdee 13.16, 13.47
(AYE. UE Es tissecctaseceeess 14.3 Greeters 13.16, 13.45
DUA cessasvasansesizxessvatenensansessst¥e 12.8 Ce ee 13.13, 15.3
Pt Ill Ch III (ss 58-85)......... 6.15,15.8 i eC 3.22, 13.16
58 TA sancessaaesn 147 12,9), 133279373; (GAVEE Gutaecue 3.22, 13.16
App.15.1, 20.7, 20.15 CREP a cccaxus naeore einem 13.3
CE id concessoxasetomeeeaeaseezes 12.14 TE Nest Acsisicaind eer a 3.32
(D) RPGS. E AES ces 14.12 CIDY, 2? Aes)atl 3.32
KG) 24125206, 2019520519 (PVG Al LEO 13.14, 13.49, 15.3
KG) 3(Ea))s((ED))ieeseesceeesaes 14.25 i 1.4, 9.33, 11.11, 12.9,
(Dad... caeeat ceoscats Sir), IBIS 13.2, App.15.1
(WAVES Ee Se etssctcsnee 1353 (DRE DW oectesneoe 13.8, 13.10
(1B). cnr Bocce neers oeeae 14.2 ye S| 13.11, 13.28
(DP \enicunehotacennisses: totes 14.12, 20.6 ODE vjsirsieecc PM 13.8
3) (CDS (OVRC) teersasscceue 14.25 (AYE. BEL tes doko 13.41
DO erst saeeesencdae Pans LA OMS 23-35 (NET Thee es 3.4
App.15.1 RPL Ah A hvciccienee 13.9, 13.47
CU) (ART hap DBE: chess cents 52033 CU occ AG. AN 13.47
GOES. AR ate 1.4, 12.9)91322, 13.6; (1i),83 5. )9.40,.00 te 13.40
UBT], 13.28; App. los (OF AEs csivsstces the AAO 13.12
OL.Ae Eee AD OMBOF 13:5, CTHLEN. cian. 1.401901 112.9 51392,
App.15.1 13.9, 13.47, App.15.1
(OM. MEPL POR... 13.7, 13.28 Gh aL A Pe 13.47
(2) feds DMesdewhczeadonncessnsatnenedet 13.6 XE FER cc AOI IOS 13.9
O2e caccesdoaeralesa 14,983 ai 1249 ANAS Bbiviscscorses) 13.9, 13.12, 13.47
PS 2S, 13285 (2), COR AS Jt) Seee.D 13.47
App.15.1 (5) £. pe 31.32.34 13.47
62A2. OR ade 11.11, 13.28, 13.47 GPEL cccamzirn 1.4,6.21,9.33, 1001
(OPA3he PL ee OSS mu23 13:47 12.9,.13.2. 1328, 13:18)
ODE Msssaaseee ieee cectserene 11.28, 13.47 13.43, 13.47, App.15.1
(GQ)(DE ALLE A esate 1.28 (DEL AL. PRK 3.24, 7.30, 13.42
SOS Ber: 1.4, 12.9, 13.2, App.15.1 Oiled ceghicn Bate 13.21
SOA St teh bions U4onl 22,428; Lae i (A) E Eh d 8 ORE, 13.19, 13.43
12.9.12.11, 16;25,15:414 () ssczcsane ee LOR 13.47
App.15.1, 22.13 Ce rissa 13.18, 13.19,
(1A) BLL BRO das 13.8, 13.45 13.42, 13.43
13.8 (BY ortho: ae 13.56
XXIV
Table of statutes
S60/4...1.5..0004., 1.4,3:9°33) ULUs 102.9, 3.4, 13.51
1S2a Say 2.20: CEs 13.6
13.43, App.15.1 (4)... 3.4, 6.15, 11.41, 13.3, 13.51
iDSypea a Se 1.4, 12.9, 13.2, 13.54,
(4) 13.21 15.8, App.15.1, 20.7
1.4, 9.26, 12.9, 1.52, App. 1.1, 3.7, 13.33
13.2, App.15.1 82........ 1.4, 3.4, 12.9, 13.2, App.15.1
14.24 1.4, 12.9, 13.2, App.15.1
13.25, 14.13 1.4, 12.9, 13.2, App.15.1
153 1.4, 12.9, 13.2, App.15.1
1.3141 2:9 12.43, 1.4, App. 1.1, 14.13,
12.29, 13.2, 13.4, 14.30, 12.14, 14.15, App.15.1,
App.15.1 16.26, 16.27
(5) 14.16, 16.26
UA ons eetewstsene 4.9, 898 1027; 11.37 renee a 14.15
PANO 22. 12 1.4, 14.13
Db. 13
TOES ESRAE 1.4, 12.9, 13.2, 14.13, Wivccnschaabinte sactetapsa eee 14, V7
App.15.1, 16.27 SE: Sa pee 1.3, 1.4, 1.54, 4.5,
14.13, 16.27 6.39512, 27, 12.295 lane
(3A) 16.27 14.19, 14.20, 14.23
(5) 14.13 14.11, 14.19
TESL IE Awd. 1,4,12:9,)1352, 14.19
14.17, App.15.1 12.27, 14.19, 14.20
1.4, 12.9, 13.2,
14.19, App.15.1
THOS eu 3.3, 3.5, 4.4, 9.23, 13.50
(a), (b), (d) "14.22
70 a) 3.5, 13.50 14.20
ULTE. oR Sen 25,7Paneee 3:5, 183 50 BA O08 ug En dsesonsaainnaonadon de 1.4, 17.29

Hf\ ages eee 145 12. 9/3243, U4 rApp. 1.1, 6.951 12,
App.15.1, 16.26 11.3, 11.7, 11.25, 11.46, 16.3
BE necked Ses 14.16, App.15.1, 16.26 ORS Ses eds 1.4, 11.45, 11.49, 16.3
TKD) Serer LAO 13213516, DA aE ciostesoxnmeeseiss 1.4, 1.49, 1.50, 2.5,
14.24, App.15.1 43) .9'5..9. 17) 14.15, 168;
1.4, 12.9, 13.2, 16:27, 16:3242257 522,43
App.15.1, 19.13 CL) PR ae et caeccenece: 1.49, 1.50, 4.22
ST hocace Me De TEODOR OER: DATO, 13.2,
App.15.1, 19.13
b Pash coct cers aoe 19.24 ‘ee eee 1.50, App. 1.1
1.4, 12.9, 13.2, App.15.1, OFAC EL. tBu 1.4, 1.49, 16.3
19.13, 19.24 Te een 1.4, 1.49, 1.50, 16.3
19.21 TAGS ag Brocbadles 1.4, 1.49, 1.50, 16.3
scuunbasansthtteea toate ae ees 19.13 OS A.£8 22.2 1.4, 1.49, 16.3, 16.13,
SORE SFA h cies aS Onla9 35% 16.15, 16.16, 16.36
JOSE be hoee Iie ey alia 56) heey eee 1.49, 1.50, 16.17
13.8, App.15.1 (3) 16.17
XXV
Table of statutes
ST eee Sane ee 1.4, 1.49, 16.3 STLOSPEL acct attests App. 1.1, App.15.1,
eee 1.4, 1.49, 16.3 16.10, 16.56, 17.1,
(O165.,5%.43..e ete 1.4, 1.49, 16.3 IW24S TT 2?
10S MEE RE. 1.4, 1.49, 16.3 19.4, 19.7
CAI BPN ees ee hsanes 1.49 17.26
C5) Lieb Bch ccrsinnisacil 9.4
103081385 App. 1.1, 13.41, 13.42, OOF Serer tacnscroesrs App. 1.1, App.15.1,
App.15.1, 16.10, 16.56> ICICIYoys TIL
17.1, 19.4, 19.7, 20.54 1724 LU, We 29),
(ED) EE et. sctns senses 17.48 17,53, 19'S5 31974.
(BIER Ait occ emasecs rere: 73 19.7
LOG App. 1.1, App.15.1, 16.10, WORE Tek tees App. 1.1, App.15.1,
16.567 ILO 9.7 16.10, 16.56, 17.1,
(1) Ree a nee ee orc 17k23 174395 1760;
(D) peccoceaevseseteemysaeevtee 16.72 19.4, 19.7
LOS ase se App. 1.1, App.15.1, 16.10, (D) is cs oes 1.40, 17.20, 17.39
14.27, 16:56, 1717.21, 17.39
19.4, 19.7 DE ieccteeensesvnnnemnses App.15.1, 16.10,
(CER en re noe 17131, 19:30 HOSOy 7c Alere
(CA Se eseeeee 94, 17,3107.32, 19.4, 19.7
17.41 Iie
(BEA nck 17.31, 17.33, 22.46 DALDFve ssseoas App. 1.1, 13.43, App.15.1,
(Cin) eee oscar & West 16.10, 16.56, 16.76,
(Oink vixacmee eee 17.34 17.1, 17.20, 17.40,
(CO) wes 16.34, 16.36, 17.31,
Noi)
(cd) saeay ee 17,6, L130. Ol,
17R36;, 18:22
(GC) eer ory 17 BSileale38
ZA.) aetoasexdeesaeenacar 16.34 App. 1.1, App.15.1,
(Q)(G) Pas ete erwae 22.43 16.10, 16.38, 16.56,
(3) nreteteeeee 1.31, 16.18, 16.70, 17.1, 17.43, 18.30,
L676 NS ala 18.31, 19.4, 19.7
Aes) IgA Ss SLANT, MGI Mtep LES BR Aisccpckatee ds 13.43, 17.57
Leis Sane SO 17.6
3) CEM Bt Sacisnsteanrns 17.6, 17.30
17.6
3
TED
E33 175
MOGic.o.5ceeess App. 1.1, 9.4, App.15.1, 14 Rees App. 1.1, App.15.1, 16.10,
LOMO UGES2, 1G:56) 16.56, 17.1, 19.4, 19.7
WplewlidecAle SS 17.4
19.4, 19.7 USS Ss be cue App. 1.1, 13.41, 13.42,
107%. LES App. 1.1, App.15.1, 16.10, App.15.1, 17.1, 18.1
16:56, 16.72, 16.78% 17-1, 17.48
17.24, 17.28, 19.4, 19.7 OG Ath cssiyes 18.2;A8348. 01,
(3) Eee 16.45, 17.28, 17.40 18.12, 18.14, 18.28
(A) eco eeeres 16.32, 16:73, 17.40 (SN EE x conor mee 17.48, 18.2
XXV1
Table of statutes
sid GlXO) ea Reo a App. 1.1, App.15.1, Sy13 2140. .ovccncnes App. 1.1, App.15.1,
17 Luss 8.22 22.91
RA) Pvsonsetear bok sshitnsAe 18.1 ARP casks ateaactoneeedes App. 1.1, 11.2
(a erences 18.5, 18.10, 18.21 LN sasourtariesens App. 1.1, 3.74, 4.26,
Ea) aC) fecnponscemnease ncn: 18.5 5.32,6.51, 6.56, 7.24,
CRN sca eset scivisa niindt 18.5 8.9, 9.33, 9134,\9.35,
CA). GB) a. 5.4. ces 18.6 LOT eels. lule2ss
1 ATES. css App. 1.1, App.15.1, 17.1, 113138, 1IS991 1.40,
18.1, 18.12 11.41, 11.42, 11.44, 11.45,
MBE cces ce ge App. 1.1, App.15.1, Nalyeres Wilesykil eeyd al lilesye}:
LETSay/51 18a App.11.1, App.11.2, 15.2,
SSled Oyen App. 1.1, App.15.1, 15.16, App.15.1, 17.22,
HIF Ab allt 7238.21.14, 21.25; 22.38
LIP WEN on,7 ee App. 1.1, App.15.1, (Wines iccoaueyss 4,26, 11.40, 11.42,
Lee 18.1 11.49, App.11.2,
DDDereckthee aaccohars App. 1.1, App.15.1, 21.14
17.1, 18.1, 18.24 (QE sop insctessscascaneee a 11.40
(2) Bier coca te Ses 22.43 (DAS) aera tigate 11.38, App.11.2
123-4 et Sed App. 1.1, App.15.1, (CG) ee 11.41, 11.49, App.11.2
Lip lelSal eZ" (BAD Berncssonnnacedegueticencea eee 11.38
CG) Eee ac eccanneenry ee hee 18.24 UB) s-scapere nemen en eer eas 11.48
1 Ss Bb App. 1.1, App.15.1, (5) Rs ea 11.38
Leeks:1 1830 LASS. atthe. BVPey, Tins), Sheen Sheet
WO4A sarees App. 1.1, 13.43, 17.57 9355 18.11.14,
LDABY seceacestncs epsensApp. 1.1, 13.43, 11.28, App.11.1
17.57, 22.34 VAS is... dose eects 6.4, 7.23, 7.24, 8.9,
DDC ene ctnts Sophos App. 1.1, 18.25 $:958:2159'33, 10:29!
IP FOP dee Pree ee App. 1.1, 8.8, App.15.1, TRO E a ES MeO:
19 MN19%4, 19:7; TOR id 275 ikeie
19510; (OMT 11.40, App.11.1,13.16, 17.3,
CU) (D), HER oaseecekecte odes 19.4 oh, ATESVGyPN P2797)
))) ea i ee rer eee 19.2 Cl) aces Sse secranensaeane Ones a 9.8
EA 6meee App. 1.1, 7.7, App.15.1, (GQ) sacescesnion sneer eset. DoS
LOUIE 19:2 LOA ON (C0) Weer neti HE285 13516
(SB) ena eee. See te 19% VAG PEGE oaosscnntscnseontn 8.9)9132, 153
PAG lk Beet re App. 1.1, App.15.1, (GI) nen 885 Sapna eee 22E33
19.1, 19.4 (Byres A. MEE icaccconnnlbet O32)
KODE sees tercctacenessetsnes dare 19.4 LATCE) ike scaeceaenahani sent 2257
siennaine
Shee trap ceseaerenoere App. 1.1, App.15.1, (LORE eerie cess cess centoass 79
OME ING TAS PUAOE ees psccdsasterssgheots. e 9.24
DORIS Sci Feves oust App. 1.1, App.15.1, LSOse teccves-nnponnnt tet deere:
LOAF App. 1.1, 4.1, 9.32
130R-AS.:.... App. 1.1, App.15.1, 19.1 USAR AMS. 2 App. 1.1, 14.12, App.15.1,
QU) (BE. 4s BARB oencevades 19.4 2016520) 7,72039
(Qi) RRA ere Sy eaensapoueess 19.4 (2) Sari eRe erRe eeErEeSe 20.15
Lal Seaceseren App. 1.1, App.15.1, 22.37 (CLO) Geen ernment 5.55 App. 20.1
li\csucente ses euscneseaanashereoeee 22.37 EE EA a cavsenonaaceb ba eraece 20.16
C2) Eke ce, eet 4.7 1S ANS Ae eee ne eer 7.4, 7.10, 20.10,
(OIA see nas noeskcashless aj. 23h ZOMG, 22223
XXVil
Table of statutes
SPUISIIB chal Jee iencsecos. 7.4, 7.10, 7.11, S1IG2QC(2) } SU Rede ctetteteser
nett 1.41
20.10, 20.17, 22.23 LOB Mec nerccsssssencencs V.29) 16:36 7,
TOBA R RS is scorscsenssecaseceates 7.4, 20.10 16.38, 16.52
(Ja he vseeccsecssseacceases 7.10 GAR BS ERE. os cvecs cocsaee ec 4.27
(8) R02) ee ica Tell
LO LGET MOSER... .555 7.4, 7.10, 20.10,
20.17, 22.23
[SUD teat 7.4, 7.10, 20.10
[SUB 34 She 7.4, 7.10, 20.10
IS20 EARLBe App. 1.1, 20.18
Ie) Ans rope ere ees ee eee ore App. 1.1 oN 1 Ce EE 20.23
LSBZA RRR Scccreseeenecone App. 1.1
Nays ay Re ee eneee ee App. 1.1
TSOP Oe Bekoteccencsanhe App. 1.1
WOYA, SOR Rois decctenteeeereses 1.39, 1.41
(1) 5G) Fae eoseree eee 3.38
(5) esa cvaned ede see, Seeceetters toes TAZ
MS Sic eects t sstcovccnncsscvoncesrdimers App. 1.1 7D: bese, diavecssceuacuussalceeene 6.8, App. 1.1
CIR A ict tit bivecnsccenaktes 3.14 VISA 35: tS 1.37, 1.40, 1.42, 6.44,
(GO) eerreccances croguaccerees GOR? Daly) App.15.1, 22.47
WDD) ss scerseaieuetiteteannceiene arouse ae App. 1.1 ll) ceasevedvaounertzeverst eee 1.42
MOO csncaheaensten ieee 16.34, 20.54, 22.19,
22..20,,22.28722:36, NT iced MEM 1.42, 1.44
2D bar
NGL). AA sivcias Ifo}, Shek ah 11S)
1.32, 1.34, 4.22, 6.55,
9.26, 11.16, 11.24, 22.43
129, App lon 6.35
16.8, 17.35, 20.54, 22.43
CL) RAE EES,cesses 33
(QAI SPE Rede caccevs oe 16.28 iW foPercespece ree aoe App. 1.1, App.15.1,
(D) ebscscasensor serene ae 16.9 16.34, 22.38
(1) Pecsctcesdeveten Pores App.15.1 Gv ttt eek IRS 22.38
(Bi) inaveyneotoadotte Senter 635 13} WDNR. Recents. App. 1.1, App.15.1,
(AN) ices vaccdevonsaeten LO 9123856:55 16.34, 22.38
ODER rceeswresaerose 1.37, 4.27, App.15.1 QA) OBE. ..00sceesaseseerte 22.38
(A) ie beceaat Boyan) Ii) Asp, iqcok) L SOUS Fate bs ce cseessns App. 1.1, App.15.1,
LG DA iere conv ssseytestovees 1.37, 1.38, 1.43, 16.34, 22.38
3.36, App.15.1 CL) Le oases. cusseteetes 22.38
OD RE re Pe ris 1.38, 1.43 LSB ea ete eescecrs App. 1.1, App.15.1,
(3) iA) ee iecee eres 1.38 16.34, 22.38
LOZAVAL OR sicce cs Gace ees L332), Shere! LSZUSS ne seceere App. 1.1, App.15.1,
f62B Stab sted 1.37, 1.40, App.15.1, 16.34, 22.38
17.45, 17.50, ISG ciescvee App. 1.1, 2.35, App.15.1,
RSD 7260 16.34, 22.38
(2)(D) a ecreescateencscceee 1.40 LSOARGA..£. 2: RR ae cvnce 22.38
(Sih Gecaratersc daveconte 18.8, 19.8 ESOBie cexectssressvenc toe eee 22738
LO2C.S RE visreetet 1.37, App.15.1 UiSiieectectens eeeeenors App. 1.1, App.15.1,
MLA) craeesssnateoetatt easton: 1.41 16.34, 22.38
XXVIil
Table of statutes
SHOEI SOr tes. App. 1.1, App.15.1, SEDO: rake oc eh AN 3.44, 22.78
16.34, 22.38 CES a ee 22.60, 22.78
AOS RE App. 1.1, App.15.1, 22.40 S| ES 22.60
LOTT Le.O8... App. 1.1, App.151 POs PE Nasco acessctevsl 22.78
CUA) 255. 8 SRRar ae ena 22.42 PAGO sek ccsctecteSuind2.412216; 22:35
(Q)esaeeeccecstcro sect 22.40 Ca re 2.4, 22.6
1927, 3.8 App. 1.1, App.15.1, 22.40 ( 22.56
(OM). 38 OP 3 A, A 22.41 POI. Castres, App. 1.1, 2.4, 4.19,
193-197... App. 1.1, App.15.1, 22.40 App.15.1, 18.24, 22.6,
LOTAvecet sch Rsacesesectents. A 22.42 22/30, 22.31,:22133, 23,57
LOS isscnss App. 1.1, App.15.1, 22.40 (1) (®)ieereereeeeiet 4.27, 22.35
NOE eee re sere ons gcsie ns Se 15375 22511 (Co) eral erarene teria,32 22.35
(Ci asco erere RUGS USI ys ey COAG C))eae eee eee 22.34
Ce 85 ce eee 4,29 (CB) Si Se. eee nee 2239)
(Dees... Petrone. 4.29, 15.5 (aD ORE Sarr sceeveston 2232
(Claret Shs (AEE Es isc -seecconseh td 22.35
(D)kcsemtcndntegreets 1597 22.52 (GO) (ID)eeeeccostccarnneteeeecncee 16.45
ZOOS ee eter A 2251 ( Dicston veatcepeetrnasa teers 17.60
CQ) (G)R Ft ARE. om thnd 15.5 DDBe dA MMR ce scxeese 4.19, App.15.1,
IDE PES eatects caevetunveccaswsasuscondet ARN 227302233
CL) severyscer Beyiacnsteneos de ag (GIONA8))2 een meee net, Ao 22.35
(idl) abeesye, Pteersert, Bs App.15.1 PA sale es pasasete 2232 23D
UB AD Bore ews cigeenvacsipesseat 12729 (Ey) eee ccccecraseenccece ene 222
QOD). ecco: 1.49) 2.5,,.22. 22.50 2758 EMR a eee 2.4, 4.19, App.15.1,
(D) ike SRB ae etaesa 1.50 O2.0.22 3 228 oN22-57
DOBIN, hed PNR secs GAL0). 22:01 22°95 DSO SL. caesar tee! App. 1.1, 22.33
OA eb sssttcasetsoantts App. 1.1, 22.51 253 (aa) trams cs 2257
QQ) csedecse ee SOREN 15.5 (b) int 2257, 22:95
(OY Bhs RO RPO Ee E AcrePe Ey) SAY respects sauaten esi panteote ereseee 18.24
(CODVeiBeh ees ehce A eeRE eo 7) 23 O() igsteace eens eee sts 9.32
(S) eARes..25c8! UTE 155122352 PL Tfcer Ae PEER 3 SA 22.54
205; 206 PER Ate LE jiSyl (DELS. cometh Se 22.54
DOVER FR svcrcce sue. ecu evciaenees Deol 23Biewieocnonandeceeccuteteeny ems 22.54
DOSS 2M Oiehraste tetsccoscsart-nsctets 22791 SBIR pe Ae eee 13042252, /2293
PLAN: Peay oeae 10.35, App.11.1, 22.51 (AP Bd, cocncmsssencrprcce eee 222,
(6) at Sey ee ene eee 22,52 (CAD) see teudeancrsvesese teensot Gals
DUD ccs cneray teu ves tessvnencaheveanns DD) DAS UBM rate. Aetecteseincsesvenaroancest 22.59
ONS Bases Rs Reeth ea Dao CRE ee one 22.58
DAD SOO Snes tak assoess sh DSN Q2 53 ONS Be eke Peeree 22.58
QLORBS. AS. TD 2257, 22:58; (GE ONS AN sce Serene 22.58
22.62, 22.63 (CHAJC AL AF BM ieccccost code 22.58
(2) VaR ak ee ins 22.56 (CR PO os cszacd szvccasas oot 22.58
(BA) ie eeeersccisettearsenssnvaiee 22.20 DIESAT anes oat paroesosapese restate 22.60
(O) (A) eee cre: 2.4, 22.6, 22.58 C1 fespencerO'S) 22.59
(AG) PR tac acsse<es 22.56 DY) Week Se sp peeumnerene areaee A. 22.61
DAW aA Se eRe 22 e225), 22-01, (OD) Pere nemeneo bet esennaeesn 7.19, 22.61
22.62, 22.74 (CRIED ipecrse thee eee 6 F 22.61
DUST sesreecaevorate 3.44, App.15.1, 22.2, DMS Aan: Sake ceesepsbuisoenernrsdet mete 22.61
22.59, 22.80 (Gee cccece pcotconteaee 22.61, 22.74
XXIX
Table of statutes
SHASO) cccstivessdestemantsereuesteys 22.61 § 2200 Tabet: 1.9, 1.34, 16.3, 16.89
DSC Oe ee ertceone ae tore 22.62, 22.63 PARA ossuioasbicsent App.15.1, 20.19
D6 ies. tet creo OMe 13.55 QTR A eotedhca
bakett167, 1.9) 10QF4.51,
DOD. Ree tescsassersihe deen 1.45, 16.3 4.6, 4.11, 6.56, 9.27,
(UO), 5 arbre err ea 1.45 13.29)43:83, 13555
PAGS Pean Sere RATS 1.47, 20.36, 20.40 OH ey POON ACTER OG 12.24
(Cee erase 1.47 SchiliSentAu 5. 7...ccae 12053 e320;
DOORS RA sic Gators 1:6, 4.18 BYPASS, Shooilly Gar, Shchek Oho,
(CORRE Paton ee ait 1.18, 4.18 9.34, 11.29, 13.8, App.15.1
(Oat aoe con rece na Eee 4.18 PALAIS echrcerespyeictenveseresneeeneeee 3.30
(B)dacemantsattnnd tes 1.6, 1.18 SA ihe MOD niictncoed B31
(Q)eceee comer ane 1.18 Oiscsndasuervecoeeeeeree BS OLUS2
OOM cae Bee App. 1.1, 2.13, 2.14, GD) Muvcstiiotere eee 11.32
2.17, 6.7, 6.8, 14.26, Hain ge sothex isebevssecesd Merovens 3.32
App.lo.de 6.765 17.23 SOQ 5.) cx tesisceconsanvanetebetetiereces 3.8; 7.9
(ieee App. 1.1, 2.14, 3.21, PALA Ferree eases emer lalP)
14.27 B aevarusteviesdnea eee 13.20
(DD) eeece aren nee D4. 9123 staRistocatid stent eee 19.6
CODE Be Aeicnca Apply le 2a oa Schist- App. 1.1, 4.1, 9.30, 19.13
(Giiercomesaes 14.27, App.15.1 SChi Ainpocemnscerrasasscta 19.13, 19.26
(AY Sica i ace sca eet DAT Pataylravccaespgssenvertec eee 1927
(S)iece. eet eae eee 6.7 DS eeisticrsrstciissee, Mee 18277
DO VA corsa oe 16.45, 16:75, 17:23 Sich Stsaaeaietn sieuevtncstec eee 19%3
DGTB GLON Prot race cootiveysc see SI SCI SARE Sate Rrsocvsecevatersaeiie App. 1.1
DOT ZA chest DES SD SVD 4. ang, SOHO: swremsnscspesnrisass iccae 12.24
(CME Hak, 168 PALA. AP5 ervaes App. 1.1, 7.34, 7.35,
(3) idoutoonsceneeeeae 6.7 12.24, 12.25
(QV tee 6.7 Interpretation Act 1978 .............. 18.11
(VG SRE oe 2.19
(G) ee ee eee 2.18 L
(SB) eserccemccsatrseeneor 6.7 Land and Buildings Transaction
261 ZB Meee PRAY (oy, Ths, 1/33 Tax (Scotland) Act 2013
(ORAS cscs om 6.7 SEZ LiLo Be nconhessas sgnnsnaeves Bev.coasesnees Lao
(IO) Ferra cesentes sees 2.14, 6.7 Sch 1
QO SMR ae scicass5 Ales AAS) ei XO, th7ps partial lrrsAy., OF OE: sesseceswerse 6.24, 6.50
1923514290 122650, 27; Bideapeaseredsveneae 11.54, App.11.2
1.35, 4.24, 4.30, 4.33, Sch 2
SOND WonOnlo, Oo; PALas Sasi ttestcee woe 5.24, 6.52
6.23, 6.24, 6.35, 9.33, SCO ieec sh. eqecct cst ensge dove eneeays 16.60
11,41, 12.26, 13.29, 14.5, Land Transaction Tax and Anti-
14.31, 16.3, 16.9, 16.36, avoidance of Devolved
16.42, 20.36, 22.45 Taxes (Wales) Act 2017
(1I Verner ery i,Ge 22:16:56 B22. estate iegieiavarn eee eon
(D)) tare meee ae TOD 252436 Sch 3
OLOo Weer ee Oneal ane ook Palade acorecscercsessct este 6.24, 6.50
GIS), ener enn em A & 18.24 Ga tone. sevsceve 11.54, App. 11.2
(2) Reed coe ee PBoOn17335 Sch 4
(3) iahiactcdwascanch noes LS561226 PalaiSMeedted..ccpeeactests 5.24, 6.52
(AN as hoc peubaeetneteey.S 16.17 SSCL cE tavcgsoinsucicverycocuvertrsste meres 16.60
XXX
Table of statutes
Law of Property Act 1925........... 2513 Social Security Contributions

S SOR c. ek 12.18 and Benefits Act 1992
BOUZ)EA PAA eset at! 6.51 SOA tece cure Aouce tie cashueancielelee 14.20
TSCA sebaeekitas eet ronsvecree 6.49 G/U Seen cs scossencaaatomyncwtiencesset 14.20
149G) emma 5.14, 6.37 Stamp Act 1891
LOA teiteitiemcneccen Sebastes App.15.1 SIS east sts ceen ease eae eee ake 0s 6.52, App.15.1
BOD isccacdurptenceutctessescaucoreeee App.15.1
OAV, Aikwah Ree ds tuccsicss eee Dats 114 T
LOGE. SE rho ctrcee cat 6.51 Taxation (International and other
209) ieee. ceeds 6.49, 6.51 Provisions) Act 2010
Law Reform (Succession) Act Piss, 2.1'8-23())),.ceenererere. eee 16.70
WOO SERRM nsslacsuates 11.58, 22.63 Taxation of Chargeable Gains Act 1992
S UCISS (BNA peeciekccsccccn eens 11.58 aR REPRE CEEE ERE EERE TE coe eee 1133
BSS ee 2 ee 0 On Ee ee App.11.1 (PAS) (Q) FEE cxsccine aeeerene. 3.23
Life Assurance Act 1774............. 20.36 Pb asAgl ee Be) ole 3G Preeti B27
Limited Liability Partnerships Ba ice cusctdv te teases hosters 14.21
ACR2 OOO sscesecias App.15.1, 16.53, (ABS IAT 6... 20h s.dccncle ee 3:28
LOWMSf 17-23 RSG) eA ccotsiteceesbentare App.15.1
Limited Partnerships Act 1907..... 14.33, MO Bro Reeaohs «ca csapsieessacendeees 1.36, 13.47,
16.74, 16.78 App.15.1, 16.8
DOME Aea soabacaesestaenaeiatassectonneerd 13.47
M D1) (@)h(D) Eek. cee 18.18
Married Women’s Property Act Oe ea ss ee ee 16.13, 16.16,
LSSDiviewccvcetacapesst sectrank cee’ 14.5 16.36, 18.7
CO entre CCR aa eee 20.30 BIA sr ceemiscceusae ssaera oe ee 16.36
Matrimonial Causes Act 1973 3 BIS eee Oe cose caensstens 16.87, 16.89
s 24 DB Rinsestee 6.18, 6.44, 16.23, 16.78
Mental Capacity Act 2005 .......... 4.39, O2 Eta 3.41, App.11.2, 11.40,
4.41, 22.16 13.49, App.15.1, 18.12
S12 Beer casechcttiers 217, 4:39, 22:16 (611): seeeonoene earaepnccec recast Sal
SGUAR tes. otiheteencncesrcehs 439 (S)RE Se ak A BE ass .ce E33
PAL ALD GSccsrcecstoadedeateseeteaerstee 4.39 (CANES acre Ssntss 11.8, 11.11, 11.34
Mental Health Act 1983....... LD Diem? lal (OVP we ccansenseats 3.41, 11.34, 11.40,
11.43, App.11.2, 15.2
P Ka); CD) e28 csSevccomunzronsacate 3.41
Partnership Act 1890............ 16.89, 17.21 OD) Bese Socmsnac peepee ere 3.41, 11.40,
SYP D Maret ctevaie ousted teeeetarpcumeccecet 16.84 11.44, App.11.2
DD eiectivaceeetag sooo eR RSE 18.22 (8) eet h be ccs easamtateesaetmects App.11.2
Perpetuities and Accumulations GD cass, eee ceueeoeentaae aoe App.15.1
Metl964. Sei k Bs ccossesccsst App.15.1 GT Be A Pcs Sntasenrae 12.36
$13 GioWAN(8) ooo cr AS eae aie ee 17.54
Perpetuities and Accumulations SCRE eee eves kebeceueess 11.42, 11.43
ACE 2009 Bits: 13.45, App.15.1 OD 5 Ao oe Ree 3.41, 17:55
GhLR te ieee Rete ote Cave cetseets ees 152
S (GL) i Actes eee: 12:25
Settled Land Act 1925...........0.... 10.11 TORRES 258 eee SLOP 215 1422
Small Business, Enterprise and (DAO) AA weireasetess 157
Employment Act 2015 (G)\eass Bere arcat cater ocavecees 14.22
SS Ae oria: ase SiaeasiovateeeessoeeeneeeS 3.13 TE 2a Seen orien rere 14.22, 15.14
SIVA essere savers cons begtesn tens saeeoer Salle: (P15): SeresceResenaes 6.16, 6.40, 14.11
Roxen:
Table of statutes
Taxation of Chargeable Gains Taxation of Chargeable Gains

Act 1992 — contd Act 1992 — contd
SO as seen GAG AATIN 14.8 165(B)A)soncercsoereen 4.15, 13.54, 14.33
ce ee A 14.22 Ceeeee 13.36
(i Pe 11.11, 12.26, A ee Ce, 4.27
15.17, App.15.1 INGA aeriscsc iio
eae nae 16.5
i mower 11.26, 15.14, 15.17 I he be tea oh is 13.37
Cah as Merete re 13.52 TESBhan aicaintd 1.51, 11.26, 12.32,
ChAtpGB) Jevuaitisteunlace 11.26 13.43, 13.55, App.15.1,
TID oa. ALOE oo Encore 12.25 16.3, 16.5, 16.25
BOSSAM. scone App.15.1 169G.&. Saninesod 1.51, 11.26, 12.32,
85 BM sscicitastd 13.52, 15.14, 15.17, 13.43, 13.55, 15.7,
App.15.1 App.15.1, 16.5
Lf ae 2.2, 3.4, 3.41, 3.43, H6OD 8s 1.51,.11.26,.12.32816.5
13.50, 14.28, App.15.1, 1 69EE csssceash 1.51, 11.26, 12.32, 16.5
17.55 169 Fula... 11.26, 12.32, 16.5
(Di) sno sce eee 2.2, 13.50 ectey aey ee 11.26, 12.32, 16.5
Uy eee 3.19, 3.43, 13.50, TOOTING fr siby:. Aueen aN 16.71
14.28, App.15.1 169L. ROW iak.anidlenntenth 16.71
SURNAM cs ack anne 14.28 GOO Ales... 13.49, 14.33, 16.71
Ut ee 13.50, 14.28 ec) re 16.71
BICARTPsiosesicsn fea 14.28 [CUE Aiinvcc Me ananenen 16.71
SRCRUW cts s 2. cea: App.15.1 Ab)encst.caH.. 17.41
SHE ME coictastica 3.19, App.15.1, 17.54 HOO IGA aie vsesuucrscivnoe an 16.71
epi© cea OES ed App.15.1 (LAT GER) veersses 16.71
Deo. ais 16.32, 16.36, 16.73, 169M-169SA vessssesssssssstseeees 16.71
17.28 PtIVChV(ss 169VA-VY).... 4.11,
W274 GA des 16.32, 16.73, 17.28 10.11
1352 La AcOes 14.15; 16.1391632,, ABTROR As Iscaie: 1.29, 1.50
16.73, 17.28 aes ae 1.50
136i: 14.15, 16.32, 16.73, 17.28 iTi ke ek eee 1.29, 1.50
LTE CURE ek cen 14.15, 16.32 190), Husoeee. eee ie 16.33
a ee 16.13, 16.32 210 Sac Rae es 20.67, 20.70
SONI Sth licicts,srcivcscied 17.34 yy ee MING. 5 12.24
150B meee 2 de ta B 16.30 (6). sch ee RR 6.18
ORR Es ee 16.30 (SA)-(8D).. 081. oh 8.8
OGRE stein isce 16.30 ype Na en Nee 3.27
150A = Ae ee 16.30, 17.34 Dp en es A 4.15
ee 16.69 (idiiniumucrats. Ave. 3.27
G5 aot 1.12, 4.10, 4.15, 4.30, Th 4.14, 11.19, 13.43, 21.9
10.18, 11.26, 12.25, os) ene 4.14, 4.16, 13.43, 13.54
12.32, 13.37, 13.54, (G)estisasnttn (Sem senke 4.16
13.55, 14.8, 14.33, aed eA 3.14, 6.26, 9.19, 12.24
15.7, Ib 15519; B36H-2D26U aivccrecnn 14.16
App.15.1, 16.5, 2: Sa ie aM 14.15
16.70, 16.78, 16.89, DAUBIA):. ete OLAone 4.15, 16.70
17.34, 17.47, 17.53, PSE eee 16.70
22.79 Sn ae! 5.19
(Oia eee 13.36, 15.17 pa OES. | 21.31
(ee 22.79 hy ee ee ten Be 9.30
XXXil
Table of statutes
Taxation of Chargeable Gains Taxes Management Act 1970

Act 1992 — contd SPO ZA Nie erent 37
OS i os ioc a ara sree 931 DOB Metter cree hears 22.80
(Ba Be... Dorunarlnrererteetactae LON9 I DAs ee fevrete tema ne eases 4.16
(Gl Rechte rceien erent 19.20 A Nee) torte eon 22.81
01°OWer ieeny wirerrrn 112, 1454-1004.1, SohylA Aware ewer ae oes 4.16
4.14, 4.15, 4.16, rusteeACULOI5 eo G4 10:85 2221
4.30, 5.16, 11.8, S Sd ryareweeecsecsstesavties 10.55, App.11.1,
et OW eZ cae. 123 20312271
13.33, 13.43, 13.54, BP econ Siok Oey a sverallil 5).
14.8, 14.33, 15.7, App.11.1, App.15.1
Laer el o.19, DOs tm ee rae 6.4
App.15.1, 16.5, (CD RNasin aah es: 14.17
L7.o1; 19.27, 22.79 Trustee Act 2000........... 10.49, App.11.1,
NON couateuaetctitenesariareeee 19:27 App.15.1
NER a fatto seperate 13.36 Soli Reece ere App.11.1, 15.6
COG eee cas arenes PAI 13.30 Trusts (Capital and Income) Act
CD YORU eos, otanseoncncians 13.36 DOIG ern
ae Cee 10.46, 10.47,
00 0 cla ees 121336 10.48, App 11.1
CEN (ce) aR Renin arr 13.36 SUC reer net eee 10.49
hf nee ret nen A pret Mee aerate 1.12, 4.27 Dig en lorsarp Ns ehtaas Uhone ity 10.49
2h art ny CO IO SIE MRA 130 Trusts of Land and Appointment
DELO ss ccst eee tos Riewencnegucmncccnttosh 16.89 of Trustees Act 1996...... 6.26, 6.29,
psa alee ok Star 16.34, 22.38 6.47, 10.11, 10.24,
0s Rs ce Rok eR SOREN 7,20, 22.78 10.40, 11.17, App.11.1,
ASN secre nn ties tePoe ee Si 13,57 App.15.1, 18.22
Bs ot ces naeeaauin rents eicegengtir tiigs Uw PUM (Gstl—18) cnc cesscecre sects 10.11
DS aera aes canting teat hairs rant fors 16.89 § Dr eaciescesees cotiecertoservencrstenne App. 11.1
RO) ecernse oteettespesign icaoedaaseg 13.47 (Cee ee eee ee App.15.1
(Are rriceasconcteccasesss 16.89 (liek oe asad A eee, 4.21, 6.28, 6.29,
RRB) raccete trata ears ras 6.18 10.24, 12.8, 12.20
Sot Bie caecrcap cetestencovtaes 3.28 Cl esescistot em ncemineser Tees 6.29
13)1 Saag aa hae be eR A Poem 14.21 3 eee sy see ete ees 6.29, 6.47, 10.24
PALA clescaxcsessssestassaseoscsssteers 14.21 (CO eerieee 6.29
1 pas REN ech, PAREN 14.21 1
Poke cy ant eap ini CAP ORO eG 10.11
i iy SP ge ORE EARL US.30 PHI (S519 2 I) eereercce messes 10.11
Se) te:V0 Oa rae gat SOT ciate seceees tesa cesectesarsercese App.15.1
Sch Siac cette nacssete ee. 3.4 DO irecoxtet covererence enstasocancees App.15.1
PALA Oc. Gee redssitecaceguacserenees iias)
SGM Barre cece area eres tes 16.30 Vv
TeAL A 2 ice, ave srerariaegceesce 17.34 Value Added Tax Act 1994
(2 erst A SHAS EPR 17.34 Sch 9
SCINS BB coe ctescrsesceisvecs sens 16.30 Pt I
Sch 7 Gro e rrece ss cretesse sesceese 19.23
(ANd keseredeer-saneeen Concer tyes 13.36 Variation of Trusts Act 1958....... 10.58,
PX OS (03 Vorrcodentercetopad een 16.5 App.11.2, 15.17
SOLE LL a sce eee sta ae toss os eden 16.30 S CHR escort
eee mens ie teeaece 10.59
XXXll
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Table of statutory instruments and
other guidance
A Extra-Statutory Concessions — contd

Annual Tax on Enveloped Dwell- BS CBO rn digo. dete ao 18.10
ings (Indexation of Annual
Chargeable Amounts) Order
ZOU. SPOUT 2A Gree 3.26
Cc Finance Act 2009, Sched-

Cancellation of Contracts made ule 51 (Time Limits for
in a Consumer’s Home or Assessments, Claims, etc
Place of Work etc Regu- (Appointed Days and Tran-
lations 2008, SI 2008/ 2 sitional Provisions) Order
UNFORS tie ar a to a een App.11.1 2010, SI 2010/867
Charge to Income Tax by Ref-
erence to Enjoyment of Finance Act 2009, Section 96
Property Previously Owned and Schedule 48 (Appointed
Regulations 2005, SI 2005/724 Day, Savings and Con-
GED este cco eanen eran ae 2 21.4, 21.6 sequential |Amendments)
RAN ae ea a ar Pi ellag es PANELS Order 2009, SI 2009/3054
2A Sere cena: 21.4 BUD Ee easecseree caters ants 22.3, 22.60
Sites or ears enerere 20.47, 21.22 Finance Act 2010, Schedule 6,
GSD erence a eee oe 4.23 Part 2 (Commencement)
Ole 1et4s tS. 21.08 21538 Order 2012, SI 2012/736..... Se
Civil Jurisdiction and Judgments 14.24
Order 2001, SI 2001/3929... De Finance Act 2012, Schedule 38
Criminal Damage (Compensa- (Tax Agents: Dishonest
tion) (Northern — Ireland) Conduct) (Appointed Day
Order 1988, SI 1988/793..... 17.16 and Savings) Order 2013,
ASHbeyAU ICYPA ASNese
es oases ss 22.61
D
Double Taxation Relief (Taxes on
Estates of Deceased Persons Inheritance Tax Avoidance
and on Gifts) (United States Scheme (Prescribed
of America) Order 1979, Descriptions of Arrange-
SIRT OT OMAS Acces
eteserene 2.18 ments) Regulations 2011,
SIZ OT Oresecscrecvevcecseceers 22.84
E EOD foonscestheosarcrsscesasssssawissvavtae® 22.84
Extra-Statutory Concessions Inheritance Tax (Delivery of
ES © Biz rec ece esr ee ess 135 Accounts) (Excepted
|BRN GU BiGtare ok hee ot ea eae E35 Estates) (Amendment)
1EASYOe 5 IU ee eee a a 12.4 Regulations 2006,
ES GURUS srrcecocessmecereseotos
staves 19.9 SI2O0G/214 Ire coeececece
XXXV
Table of statutory instruments and other guidance
Inheritance Tax (Delivery of Inheritance Tax (Double Charges

Accounts) (Excepted Relief) Regulations 1987
Estates) (Amendment) SI 1987/1130 — contd
Regulations 2011, SI 2011/ ileslls)
DIG sii itive. aster sdiiescooceotstssetess 22.22 Oi terenien ia are itll), ey Jil, Penne,
Inheritance Tax (Delivery of Schedule........ccceesssssseeseenes 22.49
Accounts) (Excepted Inheritance Tax (Double Charges
Assets) (Amendment) Relief) Regulations 2005,
Regulations 2014, SI 2014/ > ST 2005/3441.......... 1.14, 1.15, 5.20,
AR Bie sees crests eaeteh occ eaten DIP pup) PINES), PANO, PAI aks:
Inheritance Tax (Delivery of Inheritance Tax (Electronic Com-
Accounts) (Excepted munications) Regulations
Estates) Regulations 2004, PONS SS WAAVISYANEAse seeencte 22.83
S12004/2543 ............-.- 22.22, 22.24 TOOUS (eee essere aeeeises ar cerns 22.83
TODA (B)ierevsseservtusgerrcton sccsenace 22.24 OB eeseeticgeoerticssssavesceeerters 22.83
(2) (gee cccmsec cee eases Da Inheritance Tax (Qualifying Non-
(Dy) eteceescase
sgicscae ages sarees 2225 UK Pension Schemes) Reg-
(G) crctatescssisessess seesstegcestees D223 ulations 2010, SI 2010/51 ... 20.19
CHEN eran eercon eae 22.23, 22.24 Inheritance Tax (Settled Property
(TB recscctenasestetcees soy?sucosiees 22.24 Income Yield) Order 2000,
Inheritance Tax (Delivery of ST 2000/ITA Sec. carrescor esas WPS.
Accounts) (Excepted Set-
tlements) Regulations 2008,
SIZ008/ OG ere PIRSA:
pe 4 CO) Sep an eyrr BOE 228 Market Value of Shares, Securi-
Inheritance Tax (Delivery of ties and Strips Regulations
Accounts) (Excepted Trans- ZOO ST OID OLOw cess
fers and Excepted Termina-
tions) Regulations 2008,
SL 2008/G0S ences area DID), pls
TED (2) iccwadscesasepsester-sete actsces 22.10
(Q)insresccccot cgsveeeutee to easeses 22. Revenue and Customs Briefs
eee recap case oe sas oer eeepc nah oe 222 Biietey UOjmescmtr ile speaker ilgsiBi ysis)
(O) pce serene ec PII BrietiO3/0Sic.xcessisetccseeccs 16.46, 16.78
Inheritance Tax (Double Charges Brieh25/ OStec-e- ce. eence mcrae
Relief) Regulations 1987 Brit 09/00 re cccccou cme
STO S7/1 1S 0seeoeee 1.14, 5.11, Brite (OO meaace cesses DOD PD)
22.49 Briete2 1/09 ike a aesce cee
DOO vcteacssavesansscepaeccevaseraeeeiers idles Brief49/09 5 acc cece
PLP CTE OR STO ifgils: Brick GOO acre
SP a eee ee isis Brief 34/10 = eee eee DoD
Ae ash casa caass casncs ai dees ehTcaenens ilaile: Bret DS /silleecss ace ccc: 14.15, 16.27
(AY regeeseccssesusgs eeepc aS BIICh 22) LS occr.cit eee 20.55
D esseesconeysteteartose vg eens ialsyoysltl,
21.41
(CG) ieee en eee eS
Opie on,cares seater ete Tvas oon: ipl) Stamp Duty (Exempt Instru-
(3) ted cecessrectaresessccteenteaees, lS ments) Regulations 1987,
DT seaperenasn Ted oot tne eeaciee tree PS SOS 7/Dil Once 6.24, 6.50, 11.7,
(4) nscacivte, Ga tereteasergi hence iVatlS) 11.54, App.11.2, 16.59
XXXVI
Table of statutory instruments and other guidance
Statements of Practice ft
"a dtUW)Da Remini oeaor aeme 16.46, 16.89 Tax Avoidance Schemes (Infor-
PED Beg cede nae cesrctcert ioe: 16.87 mation) (Amendment)
Ea ihasean of cwiendadiedaes 14.12, 20.6 Regulations 2011, SI 2011/
ai) 22 PARR ete Sa SIOE EES 1.47, 20.40 LI i Dir Raa hed Ye eee 78, 22.84
rodig)ot soa eee ne oer ne 14.17 Tax Avoidance Schemes (Pre-
7c)2h51Ie Ventas eo i SO eo 9.26 scribed Descriptions of
ad AL a ee renege ne ae 1 Arrangements) (Amend-
a a ohI ase 5 see ys am le nee 11.45 ment) Regulations 2016,
he) dV eee nae 16.46, 16.87, 16.89 ST 2016/99 wee ee eve: 22.85
nodReGE besepen nr eee ea 4.35, 6.26, 6.30, Taxes and Duties (Interest Rate)
10.14, 10.16, 11.18, (Amendment) Regulations
TET 235 12.207 2009, SI 2009/2032........ PD i DEM
i
atin godNyda Taxes (Definition of Char-
2 Bet pnd te oho Mai ee 18.30 ity) (Relevant Territories)
Fgh fy ot scold ee aon tne 15.7 (Amendment) Regulations
gee pai oe ack soled Po ee 16.21 2014, SI 2014/1807............. O21
i fi” ee as oe 13.46, 15.17, 15.19 Taxes (Definition of Charity)
Cie en eee 13.8 (Relevant Territories) Regu-
SP 70 14.12, 20.6 lations 2010, SI 2010/1904.
god a oboe dee1.35, 19.23” Taxes (Interest Rate) Regulations
ere theeee 1.35 T9897 ST 1989/1297 poe.
rd, Re hee ene ee 16.46
Spas 6.52, App.15.1
nS hh a Sone 22.79
ah Zs1 Charatan latnee teak 22.73
XXXVI
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Table of cases
A
Agulian v Cyganik. See Cyganik v Agulian
Alexander v IRC [1991] STC 112, (1991) 23 HLR 236, [1991] 2 EGLR 179,
PSO EZOE Gra Ie TOOT RVIRSS 7104 LG DOM OA ren acest epe moran re 7 22.49
Allen v HMRC [2005] STC (SCD) 614, 8 ITL Rep 108, [2005] WTLR 937,
SSPAC ONIN seca cee eee ee eee rat es LE Se eta 5S Aue ten tes ease 2.8
Allhusen v Whittell (1867) LR 4 Eq 295, Ct of Chu... cceecescsesseeseees 10.49, App.11.1
Allnutt vy Wilding; sub nom Strain (Deceased), Re; Allnutt v Allnutt
[2007] EWCA Civ 412, [2007] BTC 8003, [2007] WTLR 941, (2006-07)
OARTIERS SUG GAL freccscesics cto stcscor tne toes Waist Ls we Saale ere eas 6.35, 11.40
ANANG Vi CURSO SC SEI) SS pSDAC QUINN dans cyatgenccas aoucneccsescescaeecp onset en 6.56
Antrobus (No 2), Re [2005] Lands Tribunal DET/47/2004............. Psi leuler2, 18-3)
18.12, 18.14, 18.15
Application to Vary the Undertakings of A, Re [2005] STC (SCD) 103, [2005]
WTLR 1, [2004] STI 2502, (2004) 148 SJLB 1432, SpC 439.0... 19.16
Arkwright (Williams Personal Representative) v IRC; sub nom IRC v Arkwright
[2004] EWHC 1720 (Ch), [2005] 1 WLR 1411, [2004] STC 1323,
[2005] RVR 266, 76 TC 788, [2004] BTC 8082, [2004] WTLR 855,
[2004] STI 1724, (2004) 101(31) LSG 26, ChD........... TOW ES. Soy GOs) lelos
App.15.1, 22.43
Astall v HMRC [2008] EWHC 1471 (Ch), [2008] STC 2920, [2008] BTC 713,
(2008 eS TL N64Ox @ HDs aovences cs eevee sees os vice seeSpat oe «ns Bg Sc ioscan Na Bes 1.20
Atkinson (Inspector of Taxes) v Dancer; Mannion (Inspector of Taxes)
v Johnston [1988] STC 758, 61 TC 598, [1988] BTC 364, (1988)
SSISEPUPAEEKG SOP aCLTaBae a ea i ta NENT DES Sa eee 17.41
Atkinson vy HMRC [2011] UKUT 506 (TCC), [2012], STC 289,
BOLMBECAO A2012 WrleRel 9 Jen2012 Sal 2707), VC. sees cce caster 18.12
Atkinson ike: (20042 IC MOO... ..-tereces-se.< beste 2 factcteeecksoafeat Set aes stscebu sarones 10.49
Atkinson’s Executors v HMRC.[2010] URRIT 108 CEC)..00....csscasmrercseresensseeons 18.12
Attorney General of Northern Ireland v Heron (1959) 38 ATC 3, [1959] TR 1,
SNe oe Ba Tae aes ge aE ha pe cia as a hare ciel 9.8
Attorney General v Boden [1912] 1 KB 539, KBD............:00 4,23, App.15.1, 16.57,
16.58, 16.59, 16.61
Attorney General v Ralli (1936) 15 ATC 523..........csssseseseseoneserecetssnccserepesnnsonens 16.58
Attorney General v Seccombe [1911] 2 KB 688, KBD..........::cescesseseseteeeestees 5.5)
Attorney General v Worrall [1895] 1 QB 99, CA ......ccsscssessscerereeseneeseneeesenenseeees 5.8
AUIStATsVie AU SEUEN [oP pO WilesRGA Olea. rasanase eaageaisaoeh Sch o05 dae nahev toe a rewe i 7eredyees aso kenens 6.46
B
Bailhache Labesse Trustees Ltd v HMRC [2008] STC (SCD) 869, [2008]
ateceneres
sesso crcu
MVE eReOil OOS ES Mua OSOnS PiCOMMU mrss estarestsenrse 9.26
XXX1X
Table of cases
Bambridge v IRC [1955] 1 WLR 1329, [1955] 3 All ER 812, 48 R & IT 814,
36 TC 313, (1955) 34 ATC 181, [1955] TR 295, (1955) 99 SJ910, HL... 1.25,
4.9, 6.42, 9.33, 10.29
Barclays Bank Ltd v IRC [1961] AC 509, [1960] 3 WLR 280, [1960] 2 All ER
817, (1960) 39 ATC 141, [1960] TR 185, (1960) 104 SJ 563, HL........... App.15.1
Barclays Bank ple v Bank of
England [1985] 1 All ER 385, [1985] Fin LR 209,
(1985) 13S NLT 104, OBD cai acnacatior tains tees it ong tensdecreiantmess 9.37
Barclays Bank ple v O’Brien [1994] 1 AC 180, [1993] 3 WLR 786, [1993] 4 All
ER 417, [1994] 1 FLR 1, [1994] 1 FCR 357, (1994) 26 HLR 75, (1994) 13
Tr LR 165, [1994] CCLR 94, [1994] Fam Law 78, [1993] EG 169 (CS),
(1993) 143 NLJ 1511, (1993) 137 SJLB 240, [1993] NPC 135, HL.......... 6.47
Barclays Bank Trust Co Ltd (as trustees of the Constance Mary Poppleston
Will Trust) v HMRC [2011] EWCA Civ 810, [2011] BTC 375,
OU WER T4808 20 MIIINE COs CAC eta crete carte: cat ruusp ares 14.20
Barclays Bank Trust Co Ltd v IRC [1998] STC (SCD) 125, SpC 158............... 17.19
Barclays Mercantile Business Finance Ltd vyMawson (Inspector of Taxes);
sub nom: ABC Ltd v M (Inspector of Taxes) [2004] UKHL 51, [2005]
1 AC 684, [2004] 3 WLR 1383, [2005] 1 All ER 97, [2005] STC 1,
76 TC 446, [2004] BTC 414, 7 ITL Rep 383, [2004] STI 2435, (2004)
LS4INIET S30 Z004) TAStISUIEB AOS Ite eet eee nese crater arco 1.20
Barclays Wealth Trustees (Jersey) Ltd vHMRC [2017] EWCA Civ 1512, [2018]
1 WLR 2312, [2017] STC 2465, [2017] BTC 27, [2017] WTLR 917....... 3.4
Barlow Clowes International Ltd (in liquidation) and others v Henwood
[2008] EWCA Civ 577, [2008] BPIR 778, [2008] NPC 61, CA............... pees eNO)
Barnes v Phillips [2015] EWCA Civ 1056, [2016] WTLR 1, [2015] Fam Law
LAO CA ao ocaet co yracaraners tose dee oorunei pas PU ocdectaare tes pineesiasanes sruwey eres 6.49
Barrett (nya NiRC [2 OOS tSGi (S ©). 6 Biarereee teres ccter ea canes sear eeasee ayaa DG
Barirettgverattieys (uoOO) late BO SoG Ole MaNCCl i cscsscrsee saree ccceaasve ae Sa)
Bartlett v Barclays Bank Trust Co Ltd (No 2) [1980] Ch 515, [1980] 2 WLR 430,
(TORO RIO (OSM AsSel 2c nese eee, caren ent teen ee 15.6
Barty-King v Ministry of Defence [1979] 2 All ER 80, [1979] STC 218,
0)8B SRR oe ART CE BSS ee a PAN” Rare SPR ABN A ad ae ol App. 1.1
Baylis (Inspector of Taxes) v Gregory [1986] 1 WLR 624, [1986] 1 All ER 289,
[1986] STC 22, (1986) 83 LSG 200, (1986) 130 SJ 16, ChD............... T2052)
Beaney (Deceased), Re; sub nom Beaney v Beaney [1978] 1 WLR 770, [1978]
2 AIDER ZO95> (SU) vice Ses Sa NG IND eerrtnnee ee ey eae aer ees 4.41
Beatty (Deceased), Re sub nom: Hinves v Brooke [1990] 1 WLR 1503, [1990]
3 JAIVER S446 Ci eerste eater ee ee ee eer te re ee ibeile)
Beckman v IRC [2000] STC (SCD) 59, [2003] WTLR 773, [2000] STI 162,
SPOiZZ ORverccerceecicireee
een ae ne CTT Roe ER OT ee OIA, NOD Seelen aS
Beit, Re; sub nom Beit v IRC; Beit’s Will Trusts, Re [1952] Ch 53, [1951] 2 All
ER 1002, [1951] 2 TLR 1042, (1951) 30 ATC 326, [1951] TR 337, CA... 15.15
Benham’s Will Trusts, Re sub nom: Lockhart v Harker [1995] STC 210,
WSOSTESHU TS67 Che. eee ees 9.28, 10.2, 10.40, 10.42, 10.43, App.11.1
Bennett v IRC SSS S Ter 4 OFS Slits ne De) peer ene ene App. 1.1, 9.9
Best v HMRC [2014] UKFTT 77 (TC), [2014] WTLR 409, TC .................006+. Fells}
Bhatt v Bhatt [2009] EWHC 734 (Ch), [2009] STC 1540, [2009] WTLR 1139,
{2009}: STU VO98 5 oD) Sogn cecesnc ohare ee ee ere ee 6.35
Bheekhun v Williams; Bheekhun v Stafford [1999] 2 FLR 229, [1999] Fam
Law’ 3:79). CA ee aise neice, oes Piece Seen cere cn ce ee ee vag
Table of cases
Bingeman v McLaughlin (1977) 28 RFL 58, SupiGt (Ganianwies Seow, 6.46

Bird REROOU MCROTEN Chines) 2a G5 1s S1PRGL) GU! eS (Pee 10.49
Bond (Inspector of Taxes) v Pickford [1982] STC 403, [1983] STC 517,
STATES SOL, CAO OVE es OCIS EXD SOUT MC Os, 15.19
Bouch, Re; sub non Sproule v Bouch (1887) 12 App Cas 385, HL ......cceceeeees 10.49
Bower v HMRC; sub nom HMRC v Bower; Bower (Deceased), Re
[2008] EWHC 3105 (Ch), [2009] STC 510, [2009] WTLR 619,
[2003 STRVSS Chapt co reas talase ack boob a re here ncss 20.54, 20.55
Brander v HMRC; sub nom HMRC v Brander; Earl of Balfour (Deceased), Re
[2010] UKUT 300 (TCC), [2010] STC 2666, 80 TC 163, [2010] BTC 1656,
[2010] WTLR 1545, [2010] STI 2427, UT (Tax) .......ccccceee 17.10, 17.28, 17.38
Brodie sePirnstees: ve PRC (1933) 0 FAS ais 6.4seca vnens ccs oc esae heen Testoesiet 1S eh559
Broome v HMRC [2011] UKFTT 760 (TC), [2012] WTLR 585, [2012] STI 39,
iT Ce pasek Racers de tora ds acs ENR RRO ety re RA Cali k Meter Rartae Ne AeA
Brown’s Executors v IRC [1996] STC (SCD) 277, SpC 83 .....ccccsssesecereeees 17.8, 17.19
Brutus v Cozens [1973] AC 854, [1972] 3 WLR 521, [1972] 2 All ER 1297,
(1972) 56 Cr App R 799, [1973] Crim LR 56, (1972) 116 SJ 647, HL...... 19.1
Bucky HMR @ [2008 (Sp. 7 UG.e, se 0s sates -ceidgccniss esriaess & BUH oe aes ob aes50s 16.6
Bull v Bull [1955] 1 QB 234, [1955] 2 WLR 78, [1955] 1 All ER 253, (1955)
SISNeT Ue GUN mesa aN eae EON ny nS RE A RE A 6.29
jBien vice hsiyd Bl avrg | AAONE PAA PBAE(Geo iadCrpheDDpea en sd cea a ake A a a 4.26
Bulmer v IRC; Kennedy v IRC; Oates v IRC; Macaulay v IRC [1967] Ch 145,
[1966] 3 WLR 672, [1966] 3 All ER 801, 44 TC 1, (1966) 45 ATC 293,
POO) PRS D7 noo NO i GAA OW. wen crescartcan scree teres eetrnan ee 12:3
Burden v United Kingdom (13378/05) [2008] STC 1305, [2008] 2 FLR 787,
[2008] 2 FCR 244, (2008) 47 EHRR 38, 24 BHRC 709, [2008] BTC 8099,
10 ITL Rep 772, [2008] WTLR 1129, [2008] Fam Law 628, [2008]
TSE Gr 2 oKES)s (2008) Onin lego eC lie nereee ere eee 7.3, 10.4
Burkinyoung viInC (1995 Si C(SED) 2975S piComittleceraty.cccessscrenceccteot aeaacnsnas ats
Burns v Burns [1984] Ch 317, [1984] 2 WLR 582, [1984] 1 All ER 244, [1984]
Fam Law 244, (1984) 81 LSG 893, (1984) 128 SJ 173, CA wo... eee 6.47
Bushell v Faith [1970] AC 1099, [1970] 2 WLR 272, [1970] 1 All ER 53,
(ASTON AUSUES St EA ren tree fiers coreg teeter eer ester tacts treriscees 16.35
Butler (Inspector of Taxes) v Wildin [1989] STC 22, 62 TC 666, [1988] BTC 475,
(LOSS) SS CGO) MESGA Se OID Ae and Netetctonstsce tatesnsetossseeatet rene ssis: OES
Buzzoni v HMRC; sub nom Kamhi (Deceased), Re [2013] EWCA Civ 1684,
[2014] 1 WLR 3040, [2014] BTC 1, [2014] WTLR 421, CA.......... DOLD SHOS6
BW Noble Ltd v IRC; sub nom IRC v BW Noble Ltd [1926] 12 TC 911,
KBD prveceetvsepecorn races cereree sere eae cet em reteset eee tedeos Res)
C
Cairns v HMRC; sub nom HMRC v Cairns [2009] UKFTT 67 (TC), [2009] STC
(SCD) 479, [2009] WTLR 793, [2009] STI 1801, Sp Comm............... 22:4) 22.71
Camille and Henry Dreyfus Foundation Inc v IRC [1956] AC 39, [1955]
3 WLR 451, [1955] 3 All ER 97, 1955 SLT 335, 48 R & IT 551, 36 TC 126,
(1955). 34‘AT© 208; [11955] TR'229,' (1955) 99ISI 560; Hb. ccs. see 14.24
Carr-Glynn v Frearsons (A Firm) [1999] Ch 326, [1999] 2 WLR 1046, [1998]
4 All ER 225, [1999] 1 FLR 8, [1998] 3 FCR 487, [1999] PNLR 13,
[1998] Fam Law 739, [1998] EG 128 (CS), (1998) 148 NLJ 1487,
[1998] NPC AS6VGA) 1058 RE Me EA, Lv ceaicor lh. App.11.1
xli
Table of cases
Carver v Duncan (Inspector of Taxes); Bosanquet v Allen {1985} AC 1082,

[1985] 2 WLR 1010, [1985] 2 All ER 645, [1985] STC 356, 59 TC 125,
(1985) 129. ST 381, HE. sccscssvssssssnsdtcsensaseceastesssnsnsnsosesoancoodsoreaedarecnes 13.45
Chadda v HMRC [2014] UKFTT 1061 (TC), [2015] WTLR 745, TC ...........-.. 6.51
Chadwick v HMRC; sub nom The Smokery House, Mill Lane, Broom, Alcester,
Warwickshire B50 4HR [2010] UKUT 82 (LC), [2010] RVR 300,
[2010] WTLR 961, UT (Lands) ........ccccscstsagessnssecssencoatbensvasovaceunsssessosesenses 2271
Charles v Fraser [2010] EWHC 2154 (Ch), [2010] WTLR 1489, 13 ITELR 455,
(2010) 107(33) LSG 16, (2010) 154€32) SILB 30, Ch Dy. 10.45
Cherrington (Deceased), Re [1984] 1 WLR 772, [1984] 2 All ER 285, [1984]
Fam Law 1815 (1984) 128 SIS302) Pam Divicss.s..:ccsetcocsercsssssccersteveeevseee App.11.1
Chick v Stamp Duties Commissioner [1958] AC 435, [1958] 3 WLR 93, [1958]
2 All ER 623, (1958) 37 ATC 250, (1958) 102 SJ 488, PC (Aus).... 4.7, App.15.1,
16.48, 16.64
CIBC Mortgages ple v Pitt [1994] 1 AC 200, [1993] 3 WLR 802, [1993] 4 All
ER 433, [1994] 1 FLR 17, [1994] 1 FCR 374, (1994) 26 HLR 90, (1994)
13 Tr LR 180, [1994] CCLR 68, [1993] Fam Law 79, [1993] EG 174
(CS), (1993) 143 NLJ 1514, (1993) 137 SJLB 240, [1993] NPC 136, HL 6.47
CIR v BW Noble Ltd v IRC. See BW Noble Ltd v IRC
CIR v Scottish Provident Institution [2004] UKHL 52, [2004] 1 WLR 3172,
[2005] 1 All ER 325, [2005] STC 15, 2005 1 SC (HL) 33, 76 TC 538,
[2004] BTC 426, 7 ITL Rep 403, [2004] STI 2433, (2004)
TAS SUIEB MAA etter te citon cs caeteree concer pic ee eaeea epee cate t ines tees Le Orlale:
City of London Building Society v Flegg [1988] AC 54, [1987] 2 WLR 1266,
[1987] 3 All ER 435, [1988] 1 FLR 98, (1987) 19 HLR 484, (1987) 54P &
CR 337, [1988] Fam Law 17, (1987) 84 LSG 1966, (1987) 137 NLJ 475,
(TO ST VMS MRIRS OG. Ellesse srcccntereteseecetas corcssesecaviccesoei-caracseocsdgvsasace ough ease 6.47
Clark v HMRC [2005] STC (SCD) 823, [2005] WTLR 1465, [2005] STI 1758,
RO6 0 ae ay See yy mee eer pe Pn tet gals
Clore (Deceased) (No 2), Re; sub nom Official Solicitor v Clore [1984] STC 609,
CD aaesssseg gg cs ep nstr eags aeae oon tats ante Bago cts Tp Taper Tok Dye trot Tevtss Fe bdN aed kos Anca ese 2.6, 3.40
Clore’s Settlement Trusts, Re [1966] 1 WLR 955, [1966] 2 All ER 272,
2VALR30,7955(1966) ALO SI :2521COD aca, 3 cc.dcehFen-escaecuit vasean<tescasusrest 15.18
Collins (Deceased), Re [1975] 1 WLR 309, [1975] 1 All ER 321, Ch D............ 11.41,
App.11.1
Copeman v William Flood & Sons Ltd [1941] 1 KB 202 (1940) 24 TC 53,
KBD cogs cs Rei) deg kop. PIT az A scree Paraet A en 5.29
Cottle. v,Caldicott MOIS |SpC 40 sxc eos seen eet en eae ee eee 18.18
Countess of Shelbourne v Earl of Inchiquin (1784) BroCC 338 ........:c:ccsssesseee 6.27
Craven (Inspector of Taxes) v White (Stephen); IRC v Bowater Property
Developments Ltd; Craven (Inspector of Taxes) v White (Brian); Baylis
(Inspector of Taxes) v Gregory [1989] AC 398, [1988] 3 WLR 423, [1988]
3 All ER 495, 1988, 62 TC 1 [1988] STC 476, (1988) 85(34) LSG 49,
(1988) a33INETRep 2191988) U32'SIAQOWHE Nee eet 1.20
Crossland (Inspector of Taxes) v Hawkins [1961] Ch 537, [1961] 3 WLR 202,
[1961] 2 All ER 812, 39 TC 493, (1961) 40 ATC 126, [1961] TR 113,
(1961 )LOS*STAQAl CASE.2..2.t LARA eee oes ee re 25
Culliford v Thorpe [2018] EWHC 426 (Ch), [2018] BPIR 685, Ch D............... 6.49
Cunard’s Trustees v IRC [1946] 1 All ER 159, 27 TC 122, CA.........ceeeeeeees HS, 13.9
xlii
Table of cases
Curnock v IRC [2003] STC (SCD) 283, [2003] WTLR 955, [2003] STI 1052,
(2003) SSOD2S80ShC365 258 LE OAR OE ere (em 9.37
Cy ganik v Agulian; sub nom Agulian v Cyganik [2006] EWCA Civ 129, [2006]
1 FCR 406, [2006] WTLR 565, (2005-06) 8 ITELR 762, CA.....ceeecceeee: 2.9
D
Daffodil v IRC [2002] STC (SCD) 224, [2002] WTLR 795, [2002] STI 786,
SYOUCH line, age, Ree ale cen eter iy earl arnt aR INE NIN <a a 6.56
Dawson’s Settlement, Re [1966] 1 WLR 1456, [1966] 3 All ER 68, (1966)
APLOPS INGSeven MID) teeter te aca aresecracate erasers sakSAaNOOS: Wie enh sh gece aesaass assess (Sys)
Dawson-Damer v Taylor Wessing LLP [2017] EWCA Civ 74, [2017]
LONWALA ROSAS Fa PADIS AY 1TB Sa el ee ace eee Rp EE 21
De Beers Consolidated Mines Ltd v Howe [1906] AC 455, [1906] 5 TC 198,
| a a Se eS SE A A I IE PI POI Byam sy!
der Merwe v Goldman. See Van der Merwe v Goldman
Development Securities (No 9) Ltd v HMRC [2017] UKFTT 565 (TC)........... 3.34
Dewaraval RG iLo Soule ibe SoMa Aare race asec, caceoseneee sc teenes cece hyn e ous peak ok cee od 11.45
Dixon v IRC [2002] STC (SCD) 53, [2002] WTLR 175, [2002] STI 43, SpC
DDT cas Recerca neta sae Ree esse oss ERT Sess ASTER: RUPE ECRENGSS Go PSS WOO EE 18.12
DouvalskRe Les ish Coan C oto Cs Sacer sess. cateses eee ce resonance foe 10.35, 10.36
Duke of Buccleuch v IRC; sub nom Duke Devonshire’s Trustees v IRC [1967]
1 AC 506, [1967] 2 WLR 207, [1967] 1 All ER 129, [1967] RVR 25,
[1967] RVR 42, (1966) 45 ATC 472, [1966] TR 393, (1967) 111 SJ 18,
1 Dapeng er Aas dentin Ane rah renee. I pneeh ne SRR eea Ny Oe ye. eS 18.21
DW CGPiercy siexecutors aver VR© [2008 SPC O87 cecrce-ccencesecencsstcsasesro.ss ele
E
Earl of Chesterfield’s Trusts, Re (1883) 24 Ch D 643, Ch D................ 10.49, App.11.1
Erie Beach Co Ltd v Attorney General of Ontario [1930] AC 161, PC (Can).... Shellie
Estate OlMvienicry rlVun@ 2 Ole WCE moo CC) sssrretcrsccensnauessetsen: tare: J ihas
Esterhuizen v Allied Dunbar Assurance ple [1998] 2 FLR 668, [1998] Fam
OSS VAT olOF83Doorn eer er cane ricn sero eee OCEL COEUR orp oD AO Ce OO App.11.1
Eves v Eves [1975] 1 WLR 1338, [1975] 3 All ER 768, (1975) 119 SJ 394,
CYAN aed | SER ett 8 SE Oh eerie cicerccct toc torr tore cere 6.47
Executors of Mrs Mary Dugan-Chapman and another v HMRC (2008) SpC
GOGO LOOSISS CWP ents reeset teentted er asst setarcansatererees terete: 16.73, 17.40
F
F and another (personal representatives of F deceased) v IRC [2000] STC
(SED) ke Sinead) Res ts. cles aia hake Pee he ei 2G ER 2.6
Farmer v IRC [1999] STC (SCD) 321, [1999] Sp C 216 .......cccceseeseeseeees 17.10, 17.4
Faulkner v IRC [2001] STC (SCD) 112, [2001] WTLR 1295, [2001] STI 943,
Sp@:27 Soe Ui Rees LG. EOL BEE Ld eats 10.13, 12.19
Faulks v Faulks [1992] EGLR 9) [1992]15 BG 15 co.cc ceeesensseseeceeseneeee 18.18
Fetherstonaugh (formerly Finch) v IRC; sub nom Finch v IRC [1985] Ch 1,
[1984] 3 WLR 212, [1984] STC 261, (1984) 81 LSG 1443, (1984)
LDQSEST SODA CHM 21, (CAG TURES OOE TE eshte.oes 14.33, 17.38, 20.55
Fine v Fine [2012] EWHC 1811 (Ch), [2012] WTLR 1745, Ch D...... eee 4.26
xlii
Table of cases
Fitzwilliam (Countess) v IRC [1993] 1 WLR 1189, [1993] 3 All ER 184,

[1993] STC 502, 67 TC 614, [1993] STI 1038, (1993) 90(45) LSG 46,
(1993)137 SILB 184; HL... ices eeteteccdadacesecenstntesensenteasssase 120 IVD SDD
Flower’s Settlement, Re [1957] 1 WLR 401, [1957] 1 All ER 462, 50R &
IT 150, (1957) 36 ATC 22, [1957] TR 29, (1957) 101 SJ 189, CA............. 15.19
Forsyth Grant v Inland Revenue See IRC v Forsyth Grant
Frankland v IRC [1997] STC 1450, [1997] BTC 8045, CA........seseee 6.4, 7.23; 13.16
Freedman v Freedman [2015] EWHC 1457 (Ch), [2015] WTLR 1187,
[2015] STE1735, [2015]32 PAS CRIDG1 Ci Oe petition iiecny 4.26, 6.35
Freud (Deceased), Re [2014] EWHC 2577 (Ch), [2014] WTLR 1453, Ch D..... 11.15
Fry v Densham-Smith [2010] EWCA Civ 1410, [2011] WTLR 387, CA......... 10.45
Fryer (DM) and others (Personal Representatives of Ms P Arnold) v HMRC,
Be ZO LO) RIT So CLC) reenter tates castes cee ceanesy oisenteseceatasn ecient 1.22, 20.8
Rurmess vine [|1999] STC (SCD) 2825S piCOMMU ec svoscsrersoeesecscseeererrece+<suteres® 17.14
Furniss (Inspector of Taxes) v Dawson [1984] AC 474, [1984] 2 WLR 226,
[1984] 1 All ER 530, [1984] STC 153, 55 TC 324, (1984) 15 ATR 255,
(1984) 81 LSG 739, (1985) 82 LSG 2782, (1984) 134 NLJ 341, (1984)
U28IS TIS Doan eee, erin ten, saat cers ete anor ope LyPAO pdMsi, SRSKohe(S25)
Furse (Deceased), Re; sub nom Furse v IRC [1980] 3 All ER 838,
[1980] STE 596) [1980] IR 27/5. CHED ravers evens pegcerenesgsestay cecervears 2.6
G
Gaines-Cooper v HMRC [2007] EWHC 2617 (Ch), [2008] STC 1665,
[2007] BTC 704, 10 ITL Rep 255, [2008] WTLR 209, [2007] STI 2651,
INE ese aes ao ctes civas cea cte case tor eae ase eae sotan a eevee cai Sonass< iccaugergessy Oeste cyst ote tare Pipe PAA hl}
Gascoigne Gascorone (MOUS IK B28 SIS BID io ..cs ssssecsrsncnsssseer sosseersnasiseteyes 6.46
Genovese (EM) iv HMIRCG2009])|SSCD S7Bi(SpG 14) eens evcernseraseasesseesgees QT
Gilchrist v HMRC [2014] UKUT 169 (TCC), [2014] STC 1713,
[2014] BTC 513, [2014] WTLR 1209, [2014] STI 1875.0... eee 13.45, 15.9
Giles v Royal National Institute for the Blind [2014] EWHC 1373 (Ch),
[2014] STC 1631, [2014] BTC 24, [2014] WTLR 1347, 17 ITELR 170,
IQONA TES VISIG 1 OS GHD ace, aoveccccetacres peacerest seestessccotceeiocectetcte
or Rane ee 4.26, 11.40
Glowacki (Deceased) vy HMRC. See Wells (Personal Representative of
Glowacki (Deceased)) v HMRC
Glyn v HMRG [2018] UKFIT 219 (TC), [2018].STE 1461 .cx......2.4..c0cseereseeeeree Dbl
Golding y HMRC; sub nom Golding (Deceased), Re [2011] UKFTT 351 (TC),
ZOU TPWALERALT S35 Bite (aks) eartecesns totes ene cereeee mementoene 18.12
Goodman v Gailant [1986] Fam 106, [1986] 2 WLR 236, [1986] 1 All ER 311,
[1986] 1 FLR 513, (1986) 52 P & CR 180, [1986] Fam Law 59, (1985)
ISSINEIMN23i1¥ C985) IBS IS 91 CAR ae ee as ee 6.47
Government of India v Taylor. See India v Taylor
Grace v HMRC [2011] UKFTT 36 (TC), [2011] SFTD 669, [2011] STI 1581,
PTTHGLaK en rebck esd Pach te eee uid teh tie Pe ee Dy
Grant v Edwards [1986] Ch 638, [1986] 3 WLR 114, [1986] 2 All ER 426,
[1987] 1 FLR 87, [1986] Fam Law 300, (1986) 83 LSG 1996, (1986)
136:NLIJ 439; (1986) 13 0)SFAO8 MCAT a Aa. Seer oe ce REAL ees 6.47
Grant v Watton (Inspector of Taxes); sub nom Andrew Grant Services Ltd v
Watton (Inspector of Taxes) [1999] STC 330, 71 TC 333, [1999] BTC 85,
Ch D aniiiactic SRLS REE, BALL PEL MED SES LOR CEE TOR OCT ae 16.70
xliv
Exploring the Variety of Random
Documents with Different Content
Judge Powers’s protégé companies—laughed at the fantastic figure,
roving about in the mud-stained buggy. But—“the common people
heard him gladly.”
After six weeks of campaigning with farmers and villagers, Helm felt
strong enough to attack the fortress—Harrison. There are those in
Harrison who can still tell in minutest detail of the coming of Helm—
driving slowly, toward mid-day, down the main street—the direct way
to Mrs. Beaver’s boarding-house. The top hat was furry and dusty.
The black frock suit was streaked and stained, was wrinkled and
mussed. The big shoulders drooped wearily. But the powerful head
was calmly erect, and there was might in the great, toil-scarred
hands that held the reins on the high bony knees.
Not in the worst days of the whiskers had George Helm been so
ludicrous to look at. But no one laughed. The crowds along the
sidewalks gazed in silence and awe. A man had come to town.
That afternoon he spoke in Court House square—that afternoon, and
again after supper, and twice every day for a week. Never had there
been such crowds at political meetings—and, toward the last, never
such enthusiasm. The suddenness, the strangeness of the attack
paralyzed the opposition. It accepted Judge Powers’s dignified
suggestion—“the fellow is beneath contempt, is unworthy of notice.”
At the end of the week, off went George to the sparser regions
again, repeating the queer triumph of his first tour. And every one
was asking every one else, What are the people going to do?
Reichman, the Republican boss, put this question to Democratic boss
Branagan when they met a few evenings before the election on the
neutral ground of Tom Duffy’s saloon and oyster parlor.
“What do you think the people are going to do?” asked Reichman.
“Dun’ no,” said Branagan. “But I know what I’m goin’ to do.”
This, with a wicked grin and a wink. Said Reichman, “Me, too, Pat.”
And they did it. Not a difficult thing to do at any election, for the
people know little about election machinery, and do not watch—
indeed, what would the poor blind, ignorant creatures find out if
they did watch? Yes, Reichman and his Democratic partner did it.
The easiest thing in the world, when the machinery of both parties is
in the same hands.
The country went strongly for Helm. But Harrison and the three
other towns of the district more than “saved the day for the sanctity
of the ermine and the politics of gentlemen.” Judge Powers was
reëlected by an only slightly reduced plurality. Helm had polled three
times as many votes as any Democratic candidate ever had. But the
famous “silent, stay-at-home voter” had come forth and had saved
the republic. That famous retiring patriot!—so retiring that the
census men cannot find him and the undertaker never buries him.
But no matter. He is our greatest patriot. He always appears when
his country needs him.
No one saw Helm on election night. At Mrs. Beaver’s it was said that
he had gone to bed at the usual time. Next day he appeared,
looking much as usual. The gray eyes were twinkling; the humorous
lines round the mouth were ready for action. He went to see
Branagan at the saloon. They sat down to a friendly glass of beer.
“Well, Mr. Helm,” said Branagan, “you lost.”
“The election—yes,” said Helm.
“Everything,” said Branagan.
“Oh, no,” replied George softly. “Next time I may win.”
Branagan’s hard blue eyes looked straight into Helm’s. Said he:
“There ain’t goin’ to be no next time—fur you.”
Helm returned the gaze. “Yes, there is, Pat,” said he.
“Goin’ to make a livin’, practicin’ before Judge Powers—eh?”
“No. I’m going up the State to teach school. But I’m coming back.”
“Oh—hell,” said Pat Branagan—a jeer, but an ill-tempered one.
On his way uptown again George Helm almost walked into Eleanor
Clearwater and Clara Hollister. He lifted his hat and bowed, blushing
deeply. The two girls looked past him. Clara seemed unconscious
that he was there; Eleanor slightly inclined her head—a cold, polite
acknowledgment of the salute of a mistaken stranger.
Helm put on the frayed and frowzled top hat. His embarrassment left
him. With a sweet and simple smile of apology that made the strong
homely face superbly proud, he strode erectly on.
II
THE CAT’S-PAW
PAT BRANAGAN, Democratic boss of Harrison, had said to George

Helm, his defeated nominee for circuit judge: “There ain’t goin’ to be
no next time—fur you.” He had said this in circumstances of extreme
provocation. The young candidate, nominated as a joke, nominated
to help the Republican machine roll up a “monumental majority” for
Judge Powers, judicial agent of the interests owning both party
machines—the young candidate had made a house to house, stump
to stump campaign, had exposed Judge Powers, had forced both
machines to commit wholesale election frauds to prevent his defeat.
But Mr. Branagan’s anger had not been the real cause of his serving
notice on the big, homely young lawyer that he would never get
another nomination from the Democratic party of the city of
Harrison. Mr. Branagan did not conduct his life with his temper. If he
had done so, he would not have become boss, but would have
remained a crumb-fed private. He had reasons—reasons of sound
business sense—for “double crossing” George Helm. The Helm sort
of Democrat, attacking corruption, smashing at the Republican
machine, rousing the people to suspect and to reflect and to revolt,
was a dangerous menace to the Branagan income.
“He’s one of them there damned agitators that’s bad for business,”
said Mr. Branagan to his friend and partner, the Republican boss.
“Everything’s running quiet and smooth here, and the people’s
satisfied. If that fellow had his way, they’d be attendin’ to politics
instead of to their jobs.”
“That’s right,” said Reichman. “My people”—meaning the
corporations whose political agent he was—“my people understand
you didn’t intend to do it. They look to you to get rid of him.”
Reichman said “my people” rather than “your people,” because
Republican partisans being overwhelmingly in the majority in that
district, the interests had him for chief political manager, and dealt
with the Democratic boss only through him. If Reichman had been
strictly accurate he would not have said “my people,” but “the
people”; for the interests are the only people who have not power in
politics.
“Helm’s leaving, all right,” said Branagan. “That there campaign of
his used up his money. He never had no law business, and he’s
smart enough to know he’ll never get none hereabouts, so long as
Powers is on the bench. So he’s gone up the State to teach school.”
“Well, that’s the last of him,” said Reichman. “I’m kind of sorry for
him, Pat. He’s a damn nice young fellow.”
“Yes—and a mighty good stumper, too.” With a grin, “He landed on
your friend the Judge—jaw, solar plexus, kidneys—had him groggy.”
The two bosses laughed uproariously. Then Branagan said: “Yes,
George Helm’s a nice boy. But I don’t like him. If he’d a won out,
he’d a made it hot for me—and for you, too.”
“But he didn’t,” said Reichman. “And he’s all in. I can think well of
the dead.”
“I don’t like him,” growled Branagan. “He fooled me with those crazy
red whiskers of his. I knew what he was the first time I saw him
after he cut ’em off—that was the day after I put him on the ticket.
When a man fools me, he makes me mad.”
“He fooled everybody,” said Reichman soothingly. “And as it has
turned out there’s no harm done. The way we made him walk the
plank’ll be a warning to any other young smart Alecks there are in
these parts, thinking of upsetting things.”
It certainly looked as if George Helm were dead and done for in that
community. But Patrick Branagan was a sensible man. Vain men
concern themselves about likes and dislikes; sensible men, about
advantages and disadvantages. It came to pass in that winter, while
George Helm was teaching school up the State, and saving money
for another attempt as a lawyer, Branagan and Reichman fell out
about the division of the graft. Branagan was a slow thinker, but it
gradually penetrated to him that in George Helm he had a threat
wherewith he could, or, rather, should, extort for himself a larger
share of the spoils. Helm, making a single-handed campaign against
both machines—for the Branagan machine had repudiated him—had
carried the district, had been kept out of office only by the most
barefaced frauds in Harrison and the three large towns. So Branagan
told Reichman that unless his share—in the vice money, in the
“campaign contributions” and in the contracts—were raised to an
equality with Reichman’s own share, he would bring Helm back.
Reichman laughed, Branagan insisted. Reichman grew insulting.
Branagan presented an ultimatum. Reichman answered by cutting
Branagan’s third to a fourth.
In May Branagan went up to Mrs. Beaver’s boarding-house. Yes, Mr.
Helm had left his address. “And,” said Mrs. Beaver, “he sends me
regular his rent for the room he had.”
“What does he do that for?” said Branagan.
“I don’t know,” replied Mrs. Beaver. “He was mighty queer in lots of
ways. No, I can’t nohow work it out why he sends me the two
dollars a week—and him so poor he had to do his own washing and
mending—and wore celluloid.”
But Branagan knew, on second thought. So the young damn fool did
intend to come back—had kept his legal residence in Harrison.
Though this news was altogether satisfactory to Branagan’s plans, it
gave him a qualm. What a stubborn, dangerous chap this boy was!
However—his fear of Helm was vague and remote, his need of him
clear and near. He took the midnight express for the north and was
at George Helm’s boarding-house on the lake front at Saskaween as
George, with breakfast finished and his cigar lighted, was starting
out for a stroll.
“I’ll go along,” said Pat. “Throw away that cigar and let me give you
a good one.”
“If it’s like the one you’re smoking,” said George, “it’s not good. But
it’s better than my five-center.”
“I pay a quarter apiece for my cigars,” said Branagan. “And I think I
know a good cigar.”
“You think it’s good because Len Melcher charges you a quarter for
it,” replied Helm.
“What do you know about good cigars, anyhow?” said Branagan,
ruffled that this poor school teacher should presume to be critical.
Helm might have explained that he happened to be one of those
people who are born with intensely acute senses—eyes that see,
ears that hear, nerves of touch, taste and smell that respond where
the ordinary nerve remains inert. But he contented himself with a
good-natured laugh and a cheerful, “Where’s the cigar? And what do
you want, Pat?”
Branagan drew the cigar from his well-filled waistcoat pocket.
“How’d you like to go to the State Legislature next winter, as Senator
from down yonder?” he said.
Helm lit the quarter cigar from his “five-center,” strode along in
silence beside his shorter and stouter companion. He finally said:
“So you and Reichman have fallen out?”
“Personally, we’re friends,” replied the Democratic boss with an air of
virtue earnest enough, but so grotesque that it did not even seem
hypocritical. “But in politics we are and always have been enemies.”
Helm’s deep-set gray eyes gazed shrewdly at the heavy red face of
the boss. “And,” he went on, as if Branagan had not spoken, “you
want to use me as a club for bringing him to terms.”
“Who’s been handing you out that line of dope?” said Branagan
noisily.
Helm ignored this blustering bluff as unworthy of reply. He said:
“When do you want your answer?”
“I ain’t offered you no nomination,” protested Branagan angrily. “I
just put out a suggestion.”
“Oh—you want to make terms?—want to pledge me?—want to see if
you can control me?” Helm shook his head and smiled. “Nothing
doing, Pat,” he said.
“Now, look here, George—why’re you so damn suspicious? I’m
older’n you and I’ve been all through the game. Let me tell you, my
boy, you’re trying to get in the wrong way. There’s nothing in that
there end of the game. A fellow who works for the people works for
somebody that’s got nothing, and is a fool, to boot. Get in right,
George. Work for them as can and will do something for you.”
“Oh, I’m not thinking of working for the people,” replied Helm,
amused. “I’m working for myself—for my own amusement. I’ve
made up my mind to have a good time in my life—not what you’d
call a good time, perhaps, but the kind of a time that suits me. I
don’t care for money—nor for the things money buys. I rather think
the kind of woman I’d want wouldn’t want me—so I’m not going to
have a wife and family to work for. I’ve decided to be my own boss—
and to do as I damn please.”
“You’re a queer chap, for sure,” said Branagan. “But let me tell you
one thing. A man that sets out to do as he pleases has got to have a
lot of money—unless he pleases to be a hobo, or near it. You’d
better wait till you’ve made your pile before you put your nose in the
air.”
“I’ve thought of that,” said Helm. “Yes, I’ve got to have money. They
can always do me up as long as I’m poor. But I’m going to make it in
my own way.”
“I can help you,” said Branagan.
“Yes—you could,” admitted Helm.
“You’d not have to touch a cent that wasn’t perfectly honest graft.”
Helm laughed.
“What’s the joke?” demanded Branagan.
“I was thinking how plainly you were showing me your hand. How
you must need me to travel clear across the State to see me, and
then to talk straight out like this.”
Branagan frowned—grinned. “I don’t need you any more than you
need me,” retorted he. “Not as bad. How much does this job you’ve
got pay?”
“Sixty-five a month.”
“And you an educated man. That was a pretty good hash house
you’re livin’ in.”
“Fourth rate. But my bed’s clean and the food is good.”
“Sixty-five a month! I can put you in the way of makin’ that much a
day—if you deliver the goods.”
“Meaning—”
“If you carry in my ticket next fall—and behave yourself like a
sensible man after you get in.”
“What was my majority in the district last fall?” Helm suddenly
asked.
“About twelve hundred,” replied Branagan.
“I thought so,” said Helm. “If I’d had five thousand dollars I’d have
sent you and Reichman to the pen for the frauds. But you knew I’d
be helpless.”
The Democratic boss gave him an amiable and sympathetic look.
Said he: “A man without money is always helpless, George. And the
further he goes the surer he is to fall—and fall hard.”
“I know. I’ve got to have enough to make me independent.”
“How’re you goin’ to get it, my boy?”
“That’s what I’ve been trying to figure out,” confessed Helm. “Thus
far I’ve not found the answer.”
“You’ll never find it where you’re looking,” said Branagan. “The
people—they ain’t goin’ to give it to you. And you ain’t goin’ to get
no law cases unless you’re in right. If you did get a good law case,
it’d be decided against you.”
Helm’s expression was admission that the boss was right.
“And,” proceeded Branagan, “if you decided to make money by going
into business—that’s slow, and anyhow you’ll have to graft or you
won’t make nothin’. I tell you, George—— They call us politicians
grafters. But the truth is we’re a damn sight honester than the
business men or the lawyers—or any other class except them that
ain’t got no chance to graft. The worst of us ain’t no worse than the
best of them swell, big-figger grafters like Hollister and Powers. And
the best of us is a hell of a sight honester. We’ve got some friendship
in us. And I’ve yet to see the respectable, tony, church-going grafter
I’d trust unless I had him in writing. What’s the matter nowadays
with Al Reichman? Why, as long as he was just a plain low-down
politician he kept his word and played square. But now that he’s
married among the swells and has taken up the respectable end of
the game, he’s as crooked as—as Judge Powers.”
“I can’t make up my mind what to do about Reichman,” said
Branagan to Helm.
“Haven’t you got your orders from the crowd that’s behind both of
you?” inquired Helm.
“Yes—to let him alone—to let up on him.”
“Then—that’s what you’ll do.”
“I suppose so,” Branagan reluctantly admitted. “I wisht I was as
young as you, George—and had my old-time nerve—and didn’t have
an expensive family. I’d take a chance.”
“Of being able to stay in now that you’re in?”
“That’s it. Damn it, I sometimes believe we could.”
Helm shook his head. “The district is normally seven thousand
Republicans out of a total vote of eighteen thousand. It’d take ten
years of hard work—and honest politics—to change that round to a
small steady Democratic plurality.”
“But the people are crazy about you.”
“They won’t reëlect me,” said Helm. “Next time they’ll be back in the
harness.”
“For a youngster you take a mighty gloomy view of things.”
“I don’t delude myself. I don’t dare. I’ve been making my own living
since I was ten and I’ve got to go on making it till I die.”
“Yes, the people are mutts,” said Branagan. “They were born to be
trimmed..... So—if you was in my place you’d fix up a peace with
Reichman?”
“No,” said Helm. “I shouldn’t. But you ought to do it. You don’t want
to make a losing fight for ten years—do you? You don’t want to drop
politics as a business, do you?”
“It’s a business or it’s nothing,” replied Branagan.
“For you,” corrected Helm.
“For all of them that’s in it—except here and there a crank.”
“Except here and there a crank,” assented Helm.
“Republicans and Democrats—they all belong one way or another to
this interest or that. What’s the use of fighting the crowd that’s got
the money? No use—not here in this town—not up to the State
Capitol, where you’re going—not on to Washington where I reckon
you calculate to go some day. Not nowhere, George!”
“Not nowhere,” said George. “It takes two negatives to give that
affirmative its full strength.”
“Not nowhere on earth,” repeated Branagan. “Fight the money
crowd, and sooner or later they’ll get you down. Bluff at fightin’ ’em.
They don’t mind that. They understand you’ve got to keep in with
the people, and they want you to, so as you’ll be useful. But don’t do
nothing. Look at any of the big politicians that the people think so
well of. What have they done? Nothing. They’ve bluffed—and talked
—and roared. Maybe they cut off a measly little grafter here or
there. But when it came to a show-down, they gave the crowd with
the cash what they wanted. Eh?”
Helm nodded.
“Well—what are you going to do?”
“I’ll see when the time comes. Meantime, what’s my cue, Pat? To
roar—isn’t it?”
Branagan laughed. “And you’re the boy that can do it,” he cried.
“You almost make me believe you’re in earnest.”
Helm gave his political sponsor a queer, quick look. “Almost,” he said,
with a laugh. “That’s good.”
“For your age, Helm, you’ve got the best nut on you of any man I
know or know about. I’ll back you to win. You’ll be the nominee for
governor in two years.”
“I hope so,” said Helm.
“And as soon as I settle things with Reichman I’ll give you all the law
business you can take care of—good, paying business—the kind that
won’t hurt you with the people.”
“I’ll take all of that I can get,” said Helm. “I want to make money.
I’ve got to make money.”
“You’ve put me in the way of doing better than ever, my boy, and
I’m not ungrateful.”
George winced. But he laughed and said: “And don’t forget, my
usefulness has only begun.” He reflected, smiled a peculiar secret
smile as he went on: “The people allow the crowd that’s robbing
them to pay big wages to the politicians who make the robbery
possible. Why shouldn’t an honest man take away from the robbers
a big enough share to keep him going and to put him in a position to
serve the people better?”
“That’s good sense,” said Branagan heartily.
“It’s practical,” said Helm, staring gloomily.
Branagan observed him with narrowed eyelids and cigar tilted to a
high reflective angle. “You’re a queer one,” he said, at last. “I can’t
exactly place you.”
From time to time Helm had been nodding a thoughtful assent. He
now said:
“Last summer and fall I got a lot of experience, Branagan. Ever
since, I’ve been turning it over in my mind. The time may come
when a man can get where he wants to go by a smooth bee line
through the air. But not now. Now he has to move along the ground,
and the road isn’t as straight as it might be, or as smooth. I was all
for the bee line through the air. I’ve found out better.” He looked
pointedly at his hard-eyed companion. “I haven’t changed my
destination, Pat. You understand?”
Branagan nodded.
“I’ve simply changed from the heavenly route to the human. And by
human I don’t mean crooked.”
“I understand, Mr. Helm,” said Branagan, with the respect a shrewd
man cannot but feel in presence of an intelligence that has shown
itself the superior of his. “I understand perfectly, George.”
“You probably don’t understand,” said George. “But no matter. You
can be boss of the machine, but you can’t be my boss. If you give
me the nomination and I’m elected, I’ll not attack the—the
shortcomings of my friends until I’ve settled with the crimes of my
enemies. I’ll not forget that I owe you, and not the people, for the
nomination. But neither will I forget that I owe the people, and not
you, for the election.”
“That’s the talk, Helm!” said Branagan, with enthusiasm.
“I’ll accept your nomination if you make up a good ticket throughout
—one that ought to win.”
“I’ve got to do that, George,” said the boss. “The Republicans
outnumber us three to one. Yes, I’ll give you A1 running mates.”
“After we’ve won—you’ll have to look out for yourself,” pursued
Helm. “I’ll not stand personally for any crookedness. I don’t like it,
and I don’t think it’s good politics.”
“I’ll nominate you,” said Branagan. “And I’ll send you a list of the
men I pick out to run with you. I’m not a fool, Mr. Helm. I know we
can’t get in unless we make the people believe we’re sincere—and
that we can’t make ’em believe it unless we put up clean men.”
Helm smiled. “Yes—we’ve got to make a good strong bluff at
decency.”
Branagan inspected Helm’s face with a quick, eager glance—a
hopeful glance. Helm laughed at him. Branagan colored.
“I knew you didn’t understand,” said Helm. “But, as I said before, it
doesn’t matter. We’ll only win the one election. Then the people’ll go
back to their Republican rut, and in will come Reichman and the old
gang again. You calculate that you can make better terms with him
after you’ve given him a beating. Now, don’t you see that it’s to your
interest to keep me decent—to keep me a scarecrow for Reichman?”
Branagan nodded. “You and me’ll have no trouble, George. I’ll let
you play your game to suit yourself.”
Two months later Helm reappeared at Harrison, resumed the lodging
at Mrs. Beaver’s and the dark and dingy little back office in the
Masonic Temple. He was dressed in new clothes—a plain, cheap
business suit of dark blue, linen shirt, collars and cuffs, a straw hat.
He thought himself a stylish, almost a foppish, person. In fact he
seemed hardly less unkempt and ill fitted than he had in the black
frock suit and top hat of the previous year. Perhaps—but only
perhaps—in the days of the toga George Helm might have looked
well in clothes; in modern dress he could not look well. The most he
could do was to look clean and important and strong—and that he
certainly did.
Reichman understood, the moment it became known that the young
lawyer had as clients four contracting companies in which Pat
Branagan was the silent—and sole—partner. Reichman was for
making a fight at once. But Judge Powers and Hollister had no fancy
for a shower of the shafts which would glance harmlessly from the
tough hide of Reichman, but would penetrate their skins and fester
in their vanity. “I’ll take care of Helm,” said Hollister. And he sent his
son Bart to call.
“Glad to see you back,” said Barton, a dazzling but also an agreeable
apparition in the dingy dimness of Helm’s office. “We were talking
about you only yesterday—I and my sister and Miss Clearwater. You
remember her?”
“Yes—I—I remember her,” said Helm, as painfully embarrassed as if
Miss Eleanor Clearwater, the beautiful, the fashionable, had been
there in her own exquisite person. Remember her! Not a day had
passed that he had not lived again those hours when chances had
thrown him into her company on terms of almost friendly intimacy.
“We want you to come to dinner,” continued Barton, pretending not
to notice the simple, uncouth, homely Helm’s woeful confusion. “To-
morrow night—very informal—dressed as you are—really a home
supper.”
“Sorry, but I can’t,” George blurted out—curt, rude, uncouth.
“Oh—nonsense!” cried young Hollister. “You’ll get along all right.”
“I can’t come, Mr. Hollister,” said George, suddenly recovering his
self-possession. Perhaps the fashionable young man’s
misunderstanding of his diffidence may have helped. Helm went on
with the natural dignity and grace that makes the acquired sort look
what it is, “It’s very kind of your father and Judge Powers to ask me.
But I can’t.”
“I’m asking you,” weakly blustered Barton. “My father’s got nothing
to do with it. As for Judge Powers, I can’t see why you drag him in.”
The calm, honest look of George Helm’s deep-set eyes was not easy
to bear, as he explained without a trace of anger:
“I met your sister and her friend on the street the day after the
election last fall. They made it plain that they had ceased to know
me——”
“But,” interrupted Bart, “that was the day after the election, when
everybody was hot in the collar. We’ve all cooled down.”
“I’ve come back here to go into politics again,” said George. “And
I’ve got to say and do things that’ll make you and your relatives
madder than ever——”
“What for?” cried Bart. “I say, Helm, what’s the use of being so
devilish personal and unpleasant? Why stir things up and make
trouble for yourself? Why not join our party and jog along quietly
and comfortably?”
Helm laughed good-humoredly. “Let’s say it’s because I was born a
contentious cuss and can’t change my nature. No, Hollister—you
don’t want me at your house.”
Hollister was convinced. But his father’s orders had been positive,
had made no provision for failure. He persisted as best he could:
“You can’t think we’re trying to buy you with a dinner?”
“I think I’m too good-natured not to sell out for a dinner—and that
sort of thing—if I put myself in the way of temptation.”
“What rot! You’ll come? Nell Clearwater will be terribly disappointed.
She took quite a shine to you.”
George Helm laughed. “I shave myself, Hollister. I see myself every
morning. I’m not for the ladies, nor they for me.”
“Oh, hell! A woman doesn’t care what a man looks like. They’d
rather a man wouldn’t be handsome, so he’ll think about them
instead of about himself. The way to please a woman is to help her
to think of nothing but herself.”
“I’m not a ladies’ man,” said Helm.
Hollister argued—not unskillfully, because he liked Helm. But George
was not to be moved. He had not set out from the depth of the
valleys for the heights without so obvious a precaution as taking the
measure of his weaknesses. He knew that the one bribe he could
not resist was the social bribe—that his one chance for success in
the career he had mapped out for himself lay in having no friends
among those he must fight. And in the nearest rank of them were
Hollister, the railway giant of the State, and Judge Powers, his
brother-in-law and closest judicial agent. A day or so later, when he,
walking up Main Street, saw Clara Hollister and Eleanor Clearwater
driving toward him in a phaeton, he abruptly turned to inspect a
window display. He shivered and jumped ridiculously when he heard
Clara’s voice at his elbow.
“You interested in millinery!” Miss Hollister was saying laughingly.
He noted with a wild glance that he had stopped before a show
window full of women’s hats. “How d’ye do, Miss Powers,” he
stammered.
“Hollister,” she corrected. “Judge Powers is my uncle.”
Helm’s confusion became a rout. “I—I beg—your pardon,” he said,
dropping his hat and a law book he was carrying. In picking them up
he slipped, and with difficulty saved his long, loose frame from
sprawling upon the sidewalk. But as he straightened up, by one of
those sudden inward revolutions, he became cool and self-
possessed. He burst out laughing at himself—and when he laughed
his fine eyes and his really splendid teeth made him handsome—for
a homely man.
“Please talk to Nell Clearwater while I’m in here,” said Clara, leaving
him with a nod and a smile to flit in at the open door of the shop.
Helm advanced to the curb where the phaeton was drawn up. One
glance at Miss Clearwater’s cold and reserved face was enough to
convince him that she was an unwilling party to Clara Hollister’s plot.
He said, with a simple, direct frankness:
“It isn’t quite fair—is it?—to blame me. I certainly tried to avoid you.”
Their glances met. She could not resist the kindly humorous twinkle
in his eyes. “I’m glad to see you again,” said she, polite, if not
cordial. Her hand hesitated, moved to extend, settled itself again
beside the hand holding the reins. “You’re back to stay?”
“Yes.” His hand rose toward his hat for the leave-taking.
“In politics?”
“Yes.”
Her look was coldly disdainful. “I can’t wish you success,” she said,
with a slight nod of dismissal.
“That is not to your credit,” replied he, with quiet dignity.
She flushed. “You know that you yourself are ashamed of what you
are doing,” said she.
“Why do you say that?”
“You were ashamed to come to Mr. Hollister’s house.”
“I had two reasons for not going there,” said Helm. “Neither of them
was shame—or anything like it. Mr. Hollister may be ashamed. He
certainly is afraid. But I am not. They wished to bribe me to silence
by flattering me with their friendship. I refused to be bribed. That
was one of my reasons.”
As he said it in that way of simple sincerity which made him
convincing, both in private life and on the platform, she accepted his
statement as the truth. “I don’t know much about business and
politics.”
“But you know enough to suspect I may be right,” replied he.
“My sympathies are with my own class,” said she, rather coldly.
“And mine are, naturally, with my class,” said he.
There was no ostentation in his reply. But somehow Nell Clearwater
felt not quite so well content with her “class”—or with her claim to it.
That personal claim now seemed distinctly vulgar in contrast with his
dignity. She said:
“What was your other reason for not coming?”
He gazed directly at her. “Why should I tell it when you know
already?”
Again she colored. “You are impertinent,” said she haughtily. Then
the color flamed, for she instantly realized how she had trapped
herself.
He laughed with engaging gentleness. “Not impertinent,” he urged.
“Not presuming, even.... I don’t want you, Miss Clearwater. I stay
away simply because I don’t intend to allow myself to want you.”
Into his gray eyes came a look that no woman could fail to
understand. “If I did want you——” He smiled, and she drew back
sharply—“If I did want you, I’d act very differently.”
She forced a scornful laugh. “Do you think you could possibly have
any hope with me?”
“I do,” was his firm reply. “I didn’t until to-day. Now I—know it.”
“What vanity!”
“No. Not vanity. Intuition. The fact that you brought the subject up
and insisted on discussing it proves that you have thought about it
seriously.”
“Really!” exclaimed she, with angry irony.
“Really,” replied he—and she refused to meet his gaze. “Not as much
as I have, because you have more of that sort of things in your life
than I have in mine. No, not nearly as much. But seriously. And
because you are truthful you will not deny it.”
She repeated the slight derisive laugh. She accompanied it with a
derisive glance that swept down and up his baggy clothing, his
homely exterior—but avoided his kind, gently smiling gray eyes. He
was not deceived. It set his blood to tingling to feel that he could
weave about one person, this one person, the same spell with which
he could bind the multitude. He went on:
“Working together at that broken automobile we got unusually well
acquainted, very quickly—you and I—the real you and the real I.... I
had never before met a woman of your kind—of your class, I
suppose you’d say. And neither had you ever met a man of my kind.”
“Yes—that was it,” she said unsteadily.
“But, as I said before, I do not want you,” he went on and, hearing,
you would have realized why he had such power as an orator. “Even
if I could get you, I should not know what to do with you. So—if we
ever talk together again, it will not be through my seeking.”
He bowed with dignity and grace—for, whenever he was unconscious
of himself—on the platform or when absorbed in earnest
conversation—his awkwardness dropped from him, revealing his
homeliness as attractive. He went on uptown, dazed, wondering at
himself, doubting whether he was awake. Had he indeed seen
Eleanor Clearwater? Had they said to each other the things he was
amazedly recalling? Awe of male externals of ornamentation and
pretense he had never felt. But his awe for fashion and manner in
women had been deep and painful—and reverent. What had become
of this? Certainly no other woman he had known, or for that matter
seen, possessed the awe-inspiring qualities to such a degree as this
woman. Ever since that night of toil with the automobile he had
been idealizing and worshiping her as the embodiment of woman,
the paradise from which he was forever barred. Yet, alone with her
for the first time, and in circumstances which ought to have made
him speechless, he had disregarded her disdain, had smiled at her
scorn, had spoken his heart to her as he had never ventured to
speak it to himself in the privacy and the ecstasy of his secret
dreams! “I guess I am a queer chap,” he said to himself. “I’m always
giving myself surprises. I never know what I’ll do next.”
It is an excellent thing for a modest man of real merit to discover
that he has unsuspected resources of steady courage. It was an
excellent thing for George Helm. From that day he took on a new
dignity and assurance—created about himself the atmosphere that
inspires men to confidence in their leaders. He changed the liking of
his followers into that passionate loyalty which is the great force in
the world of action. For most men cannot reason and judge; they
must choose a party and a leader by instinct and must trust
themselves to that party and that leader implicitly. The story of
history is the story of loyalty—and of loyalty betrayed. The mass has
trusted and worshiped a class; the class has become infatuated with
itself, has trampled on and betrayed the mass.
George Helm had won, the previous fall, because the mass of the
people in that district had at last become more than suspicious of
the honesty and fidelity of their chosen leaders. He had come at just
the right time. And he now won again—an overwhelming victory that
could not be reversed by election frauds, with Branagan no longer
assenting and assisting—a victory that frightened Reichman not only
for his damaged machine but also for his personal safety; for, a
Democratic county prosecutor, a subtle henchman of Branagan’s,
had been elected along with Helm, and Reichman knew that Judge
Powers would desert him the instant it became to his interest so to
do.
“No wonder,” replied Helm, with a smile. “I haven’t any place yet.
I’m trying to find my place.... If the choice in, say, Lincoln’s day, had
been what it is now—between serving a knave and serving a fool—
between serving a knave that’s owned by its money and serving a
fool that’s enslaved to the knave by its folly—if Abe Lincoln had had
choice between those two rotten apples, I wonder which he would
have chosen?”
“Lincoln was a practical man,” said Branagan. “He had all the cranks
and romantic reformers down on him. Don’t you believe what the
histories say. I know because I lived then.”
“Yes—he was a practical man,” said Helm. “He must have been, for
he won.”
“And I reckon you’ll win, too.”
“Yes,” said Helm, with a humorous drawl, “I reckon I will.”
The excitement of boss over campaign and victory is the same in
kind as the excitement of humblest, most fatuous partisan—though
it is vastly different in degree. Branagan had been hypnotized out of
his sordidness—for the moment—by the issues and by Helm. But
even as he arranged his mind for talking business with Reichman he
returned to his normal state; and when he and the Republican boss
got together for the grand pow-wow he was wondering at his own
sentimentality of a few days before. The chief article of the treaty of
peace was no more George Helm. Branagan agreed with a qualm
and a genuine regret, but he agreed as one obeying the plain
mandate of the instinct of self-preservation.
“I wish to God we could get him out of the Senate,” said Reichman.
“Of course our boys in charge up at the capital will see that he don’t
get a chance to say much or to do anything. Still, I wish he was back
in the ranks—away back.”
“Well—he will be in two years,” said Branagan. “And what’s two
years in politics?”
“That’s right,” assented Reichman. “Two years isn’t any time,
anywhere.”
“Except in jail,” said Branagan, with a loud laugh.
Reichman conceded only the feeblest of smiles to this coarse jest,
savoring of innuendo. “Those sort of chaps,” pursued he, “have to be
caught young and put out of business. I’ve attended to a dozen of
’em in the last ten years.”
“I’d never ’a touched him,” said Branagan, “after that first campaign,
if I hadn’t been put in a position where I was forced to do it.”
“That was my fault, Pat, I admit,” said Reichman. “But it won’t occur
again.”
“I know it, Emil,” said Pat. “We’ve both had our lesson.... I won’t say
nothin’ to Helm. I’ll keep him jollied along until his term’s about up.”
“Then—over he drops,” laughed Reichman.
Branagan did not laugh. He liked Helm. But he did nod—and
Branagan’s nod was as good as his word, and his word he had never
broken.
III
“THERE GOES A MAN”
MRS. SALFIELD and Mrs. Ramon, leaders in Cincinnati’s fashionable

society, were disposed in a comfortable corner of Mrs. Salfield’s
ballroom. They were sheltered from rheumatism-provoking draughts.
They were at conversational range from the music. They
commanded a full view of the beautiful ball, even of the supper
room, where a dozen men were “mopping up the champagne
instead of doing their dancing duty,” as Mrs. Ramon put it. Mrs.
Ramon, posing as of the younger generation, went in—somewhat
awkwardly—for the “picturesque” in language. Mrs. Salfield, frankly
an old woman, tolerated slang as she tolerated rowdy modern
manners and “disgraceful, not to say indecent exposure in ball
dresses”; but in her own person she adhered to the old fashions of
moderately low dresses and moderately incorrect English. Said Mrs.
Ramon:
“There goes that charming grandniece of yours. How graceful she is.
I thought you told me she was twenty-nine.”
“Eleanor Clearwater—twenty-nine!” exclaimed Mrs. Salfield. “She’s
not yet twenty-four.”
“Oh, I remember, you said she looked twenty-nine—so serious—
dignified—reserved—really icy. But that was only two months ago.
She looks eighteen now. She’s been away—hasn’t she?”
“Just returned,” said Mrs. Salfield.
“It did her a world of good—freshened her up—no, softened—no, I
mean warmed.”
“She’s been visiting the Hollisters, down at Harrison.”
“A country town. I supposed she’d been to baths or springs or
something. Really the change in her is quite miraculous. She has
waked up.”
“Eleanor never was what one’d call sleepy,” said Mrs. Salfield, rather
stiffly.
“Oh, she was always interested in things—books, serious subjects—
too much so for my taste. But you know what I mean. She looks
human—looks as if she had a human interest. It was the one thing
lacking to make her entirely interesting and beautiful—to give her
magnetism. You notice how the men flock about her. She’s having a
triumph. Why, she looks round—looks at the men—in a positively
flirtatious way. Really, Clara, it’s too wonderful. What has happened
to her?”
“What could happen to a girl in Harrison? Nothing but Bart Hollister.”
“It couldn’t be Bart,” said Mrs. Ramon.
“It isn’t anybody,” said Mrs. Salfield. “It’s simply a case of coming-to
a little late. So many young people take life too solemnly at first.
They feel responsible for it.”
The phenomenon thus noted by Mrs. Ramon had escaped no one’s
eyes. Even Eleanor’s father, the absorbed George Clearwater, United
States Senator and “lumber king,” had seen it. Eleanor Clearwater
had gone to Harrison, a reserved, cool, not to say cold young
woman, with an air that made her seem years older than she was,
and with an interest in men so faint that it discouraged all but two
dauntless fortune hunters—who were promptly sent to look further.
She had come back, a lively, coquettish person, with a modern
tendency to audacities in dress and speech. Every one wondered; no
one could explain. She could have explained, but she would not have
admitted the truth even to herself. Four men proposed within two
weeks after her return. She refused them all—in a gay, mocking way,
thus enabling them to feel that they had not humiliated themselves,
that she had imagined they were proposing merely to make
interesting conversation.
The cause she would not admit? A lank, homely, ill dressed country
town lawyer, one George Helm. The year before he had been the
joke of Harrison because of his absurd beard and his seedy suit with
its flowing tails. The shaving of the beard, the changing of the
“statesman’s frock” for an ill fitting sack suit, two campaigns in
which he had developed power and originality as a speaker, an
election to the State Senate by attacking “everything that was
respectable and decent,” that is, by telling the truth about the upper-
class grafters—these circumstances had combined to make him a
considerable and serious figure in Harrison. But for such as the
Hollisters and the Clearwaters he remained a bumpkin, a
demagogue, an impossible lower-class person.
Yet he had wrought the wondrous, proposal-fraught change in Miss
Clearwater. And he had done it by impudently pausing at her
phaeton in Harrison’s main street and telling her, with exasperating
indifference to her icy manner, that he could marry her if he wished
but that he had no place in his life for such a person as she.
Why had this transformed her? For two reasons, both important to
those men who would fain have influence over one—or more—of the
female sex. The first is, that he had been able to impress upon her
the fact that he was a worth-while person. The second is, that he,
being serious and simple, had shown her that he, the man worth-
while, meant it when he said she was not a girl a worth-while man
would care to marry. With these two propositions firmly fixed in her
head, Eleanor Clearwater could not fail to see that it was “up to” her
to demonstrate her power over man.
She invited proposals—proposals not too obviously incited chiefly by
her charms as an heiress. She got the proposals. But still she was
not satisfied. There was one man—a homely man, but a man with
far and away the handsomest soul she had ever seen—simple,
proud, honest and fearless—looking from eyes that were the more
beautiful for the rugged homeliness of the rest of his face. This man
whom her woman’s heart defiantly told her was supremely worth-
while—this man had said she was not worth-while. Therefore, there
were worlds still defiantly unconquered—which meant that nothing
was conquered. It irritated her—as her father had been irritated until
all the lumber interests had been gathered in under his lordship. It
irritated her yet more profoundly that such an absurdity as this
gentle and friendly disdain of bucolic homeliness should irritate her.
But she could not change her nature.
He had set her to thinking about him. He had her worried, as the
saying is. And when a man gets a woman in that state, she will not
emerge from it until something definite has occurred.
Woman has little to think about but men—thanks to a social system
cunningly contrived by man for his own benefit. She thinks of man in
general until she centers upon one man. She then thinks of him until
she finds him out. When that comes to pass, she goes back to men
in general, until a new personal interest develops. This, so long as
any remnant of charm gives her hope. Man is woman’s career. Not
so with men; not so with George Helm, State Senator-elect and
desperately in earnest about making a career.
While Eleanor Clearwater was sleeping away the excitements of the

Salfield ball in her attractive bedroom in the Clearwater palace,
George Helm was at work several hundred miles away in his dingy
back office in the Masonic Building at Harrison. When she should be
awakened by her maid to dress for her first engagement of the day,
she would soon be thinking of George Helm—thinking how ugly and
obscure and ungainly he was—and what magnetic eyes he had.
Thinking the more, the more she tried not to think. But George Helm
was not thinking of her at all.
He was sitting beside the rickety old table in a wooden chair, a
kitchen chair. It was tilted back and Helm’s long lank legs were
tangled up with each other and with the rungs in amazing twists.
Perhaps you have happened to know an occasional man—or woman
—whose every act and trick of manner had an inexplicable
fascination. When George Helm was self-conscious, he had no more
magnetism than is inseparable from intelligent, sympathetic good
nature sunning in a kindly keen sense of humor. But the instant he
lost self-consciousness—as he always did on the platform, and as he
was more and more doing in private life, now that he had begun to
have success—that instant he became a magnet, one of those
human magnets who interest you, no matter what they do, and in
repose. Even in bed—that too short, sagging bed in the attic of Mrs.
Beaver’s boarding-house—even as he lay doubled up, there was the
fascination of the unique, the perfectly natural and unassuming.
As he sat twisted in and upon the wobbly kitchen chair, his friend,
lazy Bill Desbrough, from across the hall, looked in every few
minutes, hoping George would encourage him to enter. It was
curious about George Helm, how in spite of his lack of what passes
for dignity, no one ever—even in the days when he was thought to
be a joke—“the boy with that beard”—no one ever ventured to
interrupt him without an encouraging look from those deep-set blue-
gray eyes.
At last George looked up and smiled as Bill stood in the doorway. He
said:
“Come in, you loafer.”
“How’s State Senator-elect Helm to-day?” inquired Bill, lounging in,
his hands in his pockets, his pipe hanging from the corner of his
mouth. “How does it feel to be famous?”
“To be less obscure,” corrected George. He had a passion—and a
genius—for accuracy.
“To be famous,” insisted Desbrough.
“Do you know who is State Senator for the district adjoining this—on
either side?—or to the north or south?”
Bill Desbrough’s laugh was confession.
“There are fifty State Senators in this State alone,” continued
George. “There are forty-eight States in the Union. Fifty times forty-
eight——”
“Why are you trying to make yourself out so small?”
“Or—to look at it another way, I belong to the Democratic boss of
Harrison—Pat Branagan, saloon-keeper. He belongs to the
Republican boss, Al Reichman. Al belongs to Senator Harvey Sayler,
the State boss. Sayler belongs to the big monopolistic combines that
center in Wall Street. They belong to a dozen big plutocrats who
belong to about three of their number. And those three belong to
their money—do what it says, say and think what it tells ’em to.”
“I hope you’re happy now,” said Bill. “You’ve made yourself out to be
about equal to a patch on the ragged pant-leg of some cotton-
picking coon working for the sub-lessee of a mortgaged farm in a
poor corner of Arkansas.”
“Or, to look at it another way,” continued Helm, untwisting his legs,
immediately to re-knot them in an even more intricate tangle, “a
State Senator gets six dollars a day while the Legislature’s in session.
It meets for sixty days every two years. His term’s four years. So, my
money value as the State sees it is one hundred and eighty dollars a
year—about fifty cents a day.”
“Well, I hope you’ve shrunk yourself back to normal human size,”
said his friend. “I suppose that’s what you’re doing this for.”
“No, Bill. To locate myself. I want to see just where I stand. The
slave of a slave of a slave of a slave of a slave of a slave of a slave—
I think that’s the right degree—and at fifty cents a day.”
“Branagan gives you some pretty good law cases,” suggested Bill.
Helm eyed him somberly.
“You know you don’t want to be too damn independent, old man,”
continued Bill.
“To locate myself,” pursued Helm, as if Bill had not spoken. “I want
to see just how far I’ve got to go before——”
He paused here. Said Bill—not altogether in jest, “Before you’re
President of the U. S. A.?”
“No,” said George gravely. “Before I’m a man. Before I belong to
myself.” He laughed with his peculiar illumination of the whole face
apparently from the light of the eyes. “You see, Bill, I’m aiming to go
further than most Presidents—especially these latter-day chaps.”
“Further than most plutocrats,” said Desbrough. “As you said, they
belong to their boodle bags.... You haven’t broken with Branagan?”
“Not yet,” said Helm. “I’ll have to, soon after the Legislature opens.
You see, we’re the minority, and nowadays the majority-boss always
uses the minority votes to put through whatever dirty business a lot
of his men have to be let off from voting for.”
“Well—don’t break with good old Pat till you have to.”
“I’ll get all I can first, you may be sure,” said Helm. “I’m a practical
man—that is, I’m a practical politician, with a dangerous, incurable
hankering for being a man—self-owned and self-bossed.”
“You give Branagan good legal service for what he pays you.”
“And he hasn’t yet asked me to do any law work that I’ve not been
able to stand for.”
“Pat’s a little afraid of you,” declared Desbrough. “He knows how
strong you are with the people.”
Helm slowly shook his head. “I don’t deceive myself. He’s saving me
till he really needs me.” He straightened out his long figure
deliberately, rose and began to pace up and down the office. “It’s all
a question of money, Bill. In this day a man has got to have an
independence—or do what some other man says.”
“If I could speak as you can—and hold the crowds—and draw in
their votes—— You, a Democrat, elected from this district of shell-
back Republicans who talk about the Civil War as if Morgan was still
raiding the State.” Bill laughed. “Why don’t you drop politics,
George? Why fool with the silly game? The people’ll never learn

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Mark McLaughlin CTA (Fellow),ATT (Fellow),

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Welcome to the sixteenth edition of Ray & McLaughlin’s Practical Inheritance

This edition of Ray & McLaughlin’s Practical Inheritance Tax Planning

As in previous editions, Ray & McLaughlin’s Practical Inheritance Tax

referencing to the relevant commentary. This feature is intended to help readers

I would like to express my thanks to my co-authors, Paul Davies and Geoffrey

The law in this book is stated as at 30 September 2018.

Mark McLaughlin CTA (Fellow), ATT (Fellow), TEP

Chapter 1: Introduction and outline 1

Chapter 2: Domicile gis)

Chapter 3: Excluded property 99

Chapter 4: The art of giving 136

Legal aspects 168

Chapter 5: Gifts with reservation of benefit 173

Chapter 6: Husband, wife and civil partner 204

Chapter 7: Nil rate band 256

Chapter 8: Residence nil rate band 296

Chapter 9: The use of exemptions 320

Gifts in consideration of marriage or civil partnership 336

Chapter 10: Appropriate will planning 355

Chapter 11: Practical aspects of will drafting 393

Chapter 12: Interest in possession settlements 463

Chapter 13: Non-interest in possession settlements 489

Chapter 14: Other varieties of settlement 531

Chapter 15: Practical aspects of drafting settlements 563

Chapter 16: Business interests 595

Chapter 17: Business property 654

Excepted assets 675

Chapter 18: Agricultural property 709

Chapter 19: Estate planning — woodland, heritage property and

Chapter 20: Pensions, life assurance etc 749

Chapter 21: Pre-owned assets 800

Chapter 22: Compliance issues 829

[All references are to paragraph numbers and appendices]

A Corporation Taxes Act 2010

Finance Act 1980 Finance Act 1986 — contd

4.2, 5.2, 5.4, 5.12, Finance Act 2004 — contd

Finance Act 2004 — contd Finance Act 2006 — contd

Finance Act 2008 — contd Finance Act 2009 — contd

Finance Act 2013 — contd Finance (No 2) Act 2015 — contd

ULTE. oR Sen 25,7Paneee 3:5, 183 50 BA O08 ug En dsesonsaainnaonadon de 1.4, 17.29

Law of Property Act 1925........... 2513 Social Security Contributions