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INTERNATIONAL U.K. House of Lords

Roome v Edwards (Inspector of Taxes) [1981] UKHL TC_54_359 (05 February 1981)

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Roome v Edwards (Inspector of Taxes) [1981] UKHL TC_54_359 (05 February 1981)

Capital gains tax – Trustees of fund appointed out of main settlement under special powers- – Whether liable for chargeable gain accruing to trustees of unappointed residue – Finance Act 1965, s 25(11) – Sch 10, para 12.
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