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INTERNATIONAL U.K. House of Lords

A G Chamberlain v Inland Revenue ; (2) W E Chamberlain v Inland Revenue [1943] UKHL TC_25_317 (9 June 1943)

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(1) A G Chamberlain v Commissioners of Inland Revenue ; (2) W E Chamberlain v Commissioners of Inland Revenue – [1943] UKHL TC_25_317 9 June 1943

Sur-tax-Settlement-Transfer of assets to company controlled by settlor- Creation of trusts for children and acquisition by trustees of shares of company -Whether an arrangement constituting a settlement-” Power. . . to revoke “ or otherwise determine the settlement or any provision thereof ”-” The “ property comprised in the settlement ”-Finance Act, 1938 (1 6-2 Geo. VI, c. 46), Sections 38 and 41.
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Source: https://www.bailii.org/

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