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United Kingdom House of Lords Decisions
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Roome v Edwards (Inspector of Taxes) [1981] UKHL TC_54_359 (05 February 1981)
URL: http://www.bailii.org/uk/cases/UKHL/1981/TC_54_359.html
Cite as:
54 TC 359,
[1982] AC 279,
[1981] UKHL TC_54_359,
[1981] 1 All ER 736,
[1981] 2 WLR 268
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Roome v Edwards (Inspector of Taxes) [1981] UKHL TC_54_359 (05 February 1981)
Capital gains tax - Trustees of fund appointed out of main settlement under special powers- - Whether liable for chargeable gain accruing to trustees of unappointed residue - Finance Act 1965, s 25(11) - Sch 10, para 12.
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