Vandervell v Inland Revenue Commissioners [1966] UKHL TC_43

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You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Vandervell v Inland Revenue Commissioners [1966] UKHL TC_43_519 (24 November 1966)
URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_43_519.html
Cite as: [1967] 2 WLR 87, 43 TC 519, [1967] 2 AC 291, [1967] 1 All ER 1, [1966] UKHL TC_43_519

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Vandervell v Inland Revenue Commissioners [1966] UKHL TC_43_519 (24 November 1966)

Surtax - Settlem ent - Shares given to charity conditionally on grant to third party o f option to purchase - Whether option held in trust fo r donor - Income Tax E Act 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c. 10), 55. 411 and 415.

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URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_43_519.html

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Vandervell v Inland Revenue Commissioners [1966] UKHL TC_43_519 (24 November 1966) URL: http://www.bailii.org/uk/cases/UKHL/1966/TC_43_519.html Cite as: [1967] 2 WLR 87, 43 TC 519, [1967] 2 AC 291, [1967] 1 All ER 1, [1966] UKHL TC_43_519