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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 ...
Re Vandervell Trustees Ltd (No 2) Court: Court of Appeal: Full case name: White v Vandervell Trustees Ltd (No 2) Decided: 3 July 1974: Citations [1974] EWCA Civ 7, [1974] Ch 269: Case history; Prior action [1973] 3 WLR 744, [1974] 1 All ER 47: Court membership; Judges sitting: Lord Denning MR, Stephenson LJ and Lawton LJ: Keywords; Resulting trusts
This case was the second in a series of decisions involving Tony Vandervell's trusts and his tax liability. The first was Vandervell v Inland Revenue Commissioners , [ 1 ] which concerned 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 ...
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California does, for a variety of reasons, take notably long to finish its vote counts. But its Secretary of State Shirley Weber certified its 2024 presidential results on December 13 , nearly two ...
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]
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]
The State of California Franchise Tax Board (FTB) explained on its website that if you are eligible, you will automatically receive a payment — which is expected to be issued between October ...