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Vandervell v Inland Revenue Commissioners [1967] 2 AC 291 is a leading English trusts law case, concerning resulting trusts. It demonstrates that the mere intention to not have a resulting trust (for example, to avoid taxes) does not make it so. This case was the first in a series of decisions involving Tony Vandervell's trusts and his tax ...
When this occurs, the property is held on resulting trust for the settlor, as in Vandervell v IRC. [17] This also occurs where a trust is formed over property which requires formality, but is improperly created (for example, a land transfer that does not adhere to the Law of Property Act 1925). [18]
While a Lord of Appeal in Ordinary he contributed to a number of significant cases. Three cases of particular importance are Boardman v Phipps [1967] 2 AC 46 (giving a powerful dissent), Vandervell v IRC [1967] 2 AC 291 (where he gave a majority speech) and In re Gulbenkian's Settlements [1970] AC 508. An interesting problem arose on Lord ...
Under the rule established in Vandervell v IRC, [29] if the owner of a sole beneficial interest instructs his trustees to transfer the property, and this is done to transfer the beneficial interest and not simply to change the trustees, this does not fall under Section 53(1)(c) and requires no specific formalities. [30]
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When Carter “refused to pay” and instead anonymously filed a lawsuit on Nov. 18 against Buzbee and his law firm for “extortionate conduct,” Doe’s amended lawsuit was filed and the ...