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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Bambridge v Inland Revenue [1955] UKHL TC_36_313 (8 December 1955)
URL: http://www.bailii.org/uk/cases/UKHL/1955/TC_36_313.html
Cite as: 36 TC 313, [1955] UKHL TC_36_313

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Bambridge v Commissioners of Inland Revenue - [1955] UKHL TC_36_313 8 December 1955

Income Tax and Surtax-Avoidance of tax by transfer of assets abroad -Transfers by third party-Whether rights acquired after death of third party under settlement or will made by him were acquired “ by means of ” the transfers in conjunction with “associated operations”-Finance Act, 1936 (26 Geo. V & 1 Edw. VIH, c. 34). Section 18.

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URL: http://www.bailii.org/uk/cases/UKHL/1955/TC_36_313.html