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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Vandervell's Trusts (No1); Re [1970] UKHL TC_46_341 (15 July 1970)
URL: http://www.bailii.org/uk/cases/UKHL/1970/TC_46_341.html
Cite as: [1971] AC 912, [1970] UKHL TC_46_341, [1970] 3 All ER 16, [1970] 3 WLR 452, 46 TC 341, [1970] TR 129
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Vandervell's Trusts (No1);Re [1970] UKHL TC_46_341 (15 July 1970)

Practice - Parties - Joinder - Proceedings between subjects raising issues material to income tax - Joinder of Commissioners of Inland Revenue - Income Tax A ct 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c.10), ss. 52 and 64 ; Income Tax Management A ct 1964 (c.37), 5.5(6); R.S.C., Ord. 15, r.6(2).

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