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United Kingdom House of Lords Decisions


You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue v Wolfson [1949] UKHL TC_31_141 (8 April 1949)
URL: http://www.bailii.org/uk/cases/UKHL/1949/TC_31_141.html
Cite as: [1949] 1 All ER 865, 31 TC 141, [1949] UKHL TC_31_141

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IRC v Wolfson [1949] 1 All ER 865, [1949] UKHL TC_31_141 8 April 1949

Sur-tax-Settlement-Covenant to pay annual sum equal to dividends received by settlor from company under his control-Terms of the settlement-“ Power to revoke or otherwise determine the settlement or “any provision thereof ”-Finance Act, 1938 (1 & 2 Geo. VI, c. 46), Section 38 (1).

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URL: http://www.bailii.org/uk/cases/UKHL/1949/TC_31_141.html