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The second, In re Vandervell's Trusts [1971] AC 912. The third is now on its way. [4] During his lifetime Mr Vandervell was a very successful engineer. He had his own private company, Vandervell Products Ltd. - the products company, as I will call it - in which he owned virtually all the shares.
Lord Diplock also summarised the facts as follows.. My Lords, between July and October 1967 the executors of the late Mr. Vandervell were served with notices of assessment to surtax for the years 1962-63, 1963-64 and 1964-65 upon dividends which had been paid to the Vandervell Trustees, Ltd. as trustees of a settlement made by Mr. Vandervell in 1949.
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 ...
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From Wikipedia, the free encyclopedia. Redirect page. Redirect to: Re Vandervell Trustees Ltd (No 2)
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