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United Kingdom House of Lords Decisions
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Vandervell v Inland Revenue Commissioners [1966] UKHL TC_43_519 (24 November 1966)
URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_43_519.html
Cite as:
43 TC 519,
[1967] 1 All ER 1,
[1966] UKHL TC_43_519,
[1967] 2 WLR 87,
[1967] 2 AC 291
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Vandervell v Inland Revenue Commissioners [1966] UKHL TC_43_519 (24 November 1966)
Surtax - Settlem ent - Shares given to charity conditionally on grant to third
party o f option to purchase - Whether option held in trust fo r donor - Income Tax
E Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), 55. 411 and 415.
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