TRUSTEES EXECUTORS & AGENCY CO. LTD. AND OTHERS v. COMMISSIONERS OF INLAND REVENUE (THE "NATALIE")
[1973] 1 Lloyd's Rep. 216
CHANCERY DIVISION
Before Sir John Pennycuick, V.-C.
Estate duty - Yacht registered in Jersey but normally berthed at English port - Testator domiciled in State of Victoria - Whether yacht "situate out of Great Britain" - Finance Act, 1894, sect. 1 - Finance Act, 1949. sect. 28 (2).