How many times has [1994] STC 360 been cited?

[1994] STC 360 is cited by 2 judgment(s) in this dataset.

[1994] STC 360

· cited by 2 · influence score 14/100

Is it still good law? No negative treatment found in this dataset — it has been cited without being doubted or overruled here.

How to cite

[1994] STC 360

Neutral citation format (OSCOLA). Always confirm against the official judgment.

Explained · 1Cited · 1

Explained — Thomas v Luv One Luv All Promotions Ltd & Anor 2021-05-20
“…e name was partnership property. The nature of a partner’s interest in partnership property was explained by Hoffmann LJ in Inland Revenue Commissioners v Gray [1994] STC 360, 377:…”
Cited — Telereal Trillium v Hewitt (Valuation Officer) 2018-01-19
“… the open market in which it is assumed to take place is real. This appears most clearly from the decision of this court in Inland Revenue Commissioners v Gray [1994] STC 360, where the issue concerned the valuation of a deceased person’s estate for the purposes of inheritance tax. By virtue of section 38 of the Inheritance Tax Act …”