Vegetable of a flowering plant. This is considerably different from the word's culinary meaning. While peaches, plums, and oranges are "fruit" in both senses, many items commonly called "vegetables", such as eggplants, bell peppers, and tomatoes, are botanically fruits. The question of whether the tomato is a fruit or a vegetable found its way into the United States Supreme Court in 1893. The court ruled unanimously in "Nix v. Hedden" that a tomato is correctly identified as, and thus taxed as, a vegetable, for the purposes of the Tariff of 1883 on imported produce. The court did acknowledge, however, that, botanically
Futter v HM Revenue and Customs relief where the only purpose was saving on inheritance tax. The trustee could have complied with Inheritance Tax Act 1984 section 89 without any abuse, and so the trust would be set aside. Futter v HM Revenue and Customs Futter v HM Revenue and Customs [2013] UKSC 26 is an English trusts law case, concerning the fiduciary duty to take into account relevant factors, and disregard irrelevant factors. It held that trustees who act on professional advice do not breach this duty, and that even if they do, the failure to have proper regard to relevant matters only ever renders