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United Kingdom House of Lords Decisions
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Lord Vestey's Executor, and Vestey v Commissioner of Inland Revenue ; (2) Lord Vestey's Executors and Vestey v Colquhoun (H M Inspector of Taxes); (3) Lord Vestey's Executors and Vestey v Commissioner of Inland Revenue [1949] UKHL TC_31_1 (6 May 1949)
URL: http://www.bailii.org/uk/cases/UKHL/1949/TC_31_1.html
Cite as:
[1949] UKHL TC_31_1,
31 TC 1
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(1) Lord Vestey's Executor, and Vestey v Commissioner of Inland Revenue ; (2) Lord Vestey's Executors and Vestey v Colquhoun (H M Inspector of Taxes); (3) Lord Vestey's Executors and Vestey v Commissioner of Inland Revenue - [1949] UKHL TC_31_1 6 May 1949
Income Tax - Sur-tax - Avoidance of liability to tax - Transfer of assets to persons abroad - Settlement - Demise of properties situate abroad - Rent payable to trustees abroad and accumulated for benefit of lessors’ issue - Trustees empowered to lend without security - “ Power to enjoy income ” - Power to revoke or determine the settlement - " Interest in any income arising under or property comprised in “a settlement” - Discovery - Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 125; Finance Act, 1936 (26 Geo. V & I Edw. VIII, c. 34). Section 18; Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Sections 28, 38 and 41.
A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_31_1
