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United Kingdom House of Lords Decisions
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Inland Revenue Commissioners v Jamieson [1963] UKHL TC_41_43 (20 June 1963)
URL: http://www.bailii.org/uk/cases/UKHL/1963/TC_41_43.html
Cite as:
[1964] AC 1445,
[1963] UKHL TC_41_43,
[1963] 2 All ER 1030,
41 TC 43,
[1963] 3 WLR 156
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Inland Revenue Commissioners v Jamieson [1963] UKHL TC_41_43 (20 June 1963)
Surtax - Settlement - Settlement on settlor - s infant children - Power to
appoint fund absolutely to spouses of grandchildren - Whether settlement
"revocable" - Income Tax Act, 1952 (15 & 16 Geo. V I & 1 Eliz. II, c. 10),
Sections 397 to 399.
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