BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Lord Vestey's Executor, and Vestey v Commissioner of Inland Revenue ; (2) Lord Vestey's Executors and Vestey v Colquhoun (H M Inspector of Taxes); (3) Lord Vestey's Executors and Vestey v Commissioner of Inland Revenue [1949] UKHL TC_31_1 (6 May 1949)
URL: http://www.bailii.org/uk/cases/UKHL/1949/TC_31_1.html
Cite as: [1949] UKHL TC_31_1, 31 TC 1

[New search] [Printable PDF version] [Help]


(1) Lord Vestey's Executor, and Vestey v Commissioner of Inland Revenue ; (2) Lord Vestey's Executors and Vestey v Colquhoun (H M Inspector of Taxes); (3) Lord Vestey's Executors and Vestey v Commissioner of Inland Revenue - [1949] UKHL TC_31_1 6 May 1949

Income Tax - Sur-tax - Avoidance of liability to tax - Transfer of assets to persons abroad - Settlement - Demise of properties situate abroad - Rent payable to trustees abroad and accumulated for benefit of lessors’ issue - Trustees empowered to lend without security - “ Power to enjoy income ” - Power to revoke or determine the settlement - " Interest in any income arising under or property comprised in “a settlement” - Discovery - Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Section 125; Finance Act, 1936 (26 Geo. V & I Edw. VIII, c. 34). Section 18; Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Sections 28, 38 and 41.

A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_31_1

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKHL/1949/TC_31_1.html