United Kingdom House of Lords Decisions

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URL: http://www.bailii.org/uk/cases/UKHL/1982/TC_56_501.html
Cite as: [1982] UKHL TC_56_501, [1982] STC 835, [1982] BTC 355, [1982] 3 All ER 808, [1982] 1 WLR 1319, 56 TC 501, [1982] WLR 1319

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Leedale (Inspector of Taxes) v Lewis [1982] UKHL TC_56_501 (14 October 1982)

Capital gains tax - Gains accruing to trustee resident outside the U.K. - U.K.-resident beneficiaries being both potential objects of discretionary power and having interests contingent on surviving to a specified day - Whether apportionment of gains amongst beneficiaries mandatory - Whether relevant to consider hardship - Manner of apportionment - Finance Act 1965, s 42.

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