United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_55_92.html
Cite as: [1982] 2 All ER 630, 55 TC 92, [1982] STC 396, [1982] 1 WLR 698, [1982] UKHL TC_55_92, [1982] WLR 698, [1982] BTC 239

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Berry v Warnett (Inspector of Taxes) [1982] UKHL TC_55_92 (06 May 1982)

Capital gains tax - Settled property - Gift in settlement - Part disposal - Connected persons - Assignment of reversion followed by assignment of life interest - Whether the first assignment was only a part disposal - Finance Act 1965 (c 25), ss 22(2), 22(4), 25(2) and Sch 7, paras 17 and 21; Income and Corporation Taxes Act 1970 (c 10), s 454(3).

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