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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 ...
The first was Vandervell v Inland Revenue Commissioners, [1] where the House of Lords was concerned with whether an oral instruction to transfer an equitable interest in shares complied with the writing requirement under Law of Property Act 1925 section 53(1)(c), and so whether receipt of dividends was subject to tax.
Re Vandervell Trustees Ltd [1971] AC 912 is a UK tax law case, concerning the ability of the Revenue to amend tax assessments. This case was the second in a series of decisions involving Tony Vandervell 's trusts and his tax liability.
Re Vandervell Trustees Ltd; Re Vandervell Trustees Ltd (No 2) Re West Sussex Constabulary's Widows, Children and Benevolent (1930) Fund Trusts; Reading v Attorney-General; Repington v Roberts-Gawen; Royal Brunei Airlines Sdn Bhd v Tan; Allhusen v Whittell
The gatekeepers of Elvis Presley's estate are trying to recover a potential trove of records and memorabilia left behind by the King of Rock and Roll, according to a lawsuit filed in California ...
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]
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