LawCare Nigeria

Nigeria Legal Information & Law Reports

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

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.
A HTML version of this file is not available click here to view the whole pdf version : [1966] UKHL TC_43_519

 

Source: https://www.bailii.org/