Case Law

The word “issue” means the issue or descendants of a marriage, and for intestacy purposes, does not include adopted children. In the mater of John Stamp deceased, Patrick Stamp v Noel Redmond & Others IV ITR 415

‘Stepchild’ includes the child of a spouse from a former marriage even if the natural parent is still alive. IRC v Russell 1953 36 TC 83

The term “interest in possession” is not defined in CATCA 2003; however, this phrase was the subject of much judicial comment in the UK case of Pearsons v IRC 1981 AC 253

The Tax Appeals Commissioner determined that the subsequent cancellation and re-registration of the property, subject of the appeal, altered the respective shares in which the parties held the property, but it did not invalidate the CAT consequences which arose on foot of the contract and conveyance executed in this case. The taxpayer's appeal against Revenue's assessment to gift tax was dismissed. 13TACD2017