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INTERNATIONAL U.K. House of Lords

Berry v Warnett (Inspector of Taxes) [1982] UKHL TC_55_92 (06 May 1982)

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Berry v Warnett (Inspector of Taxes) [1982] UKHL TC_55_92 (06 May 1982)

Capital gains tax – Settled property – Gift in settlement – Part disposal – Connected persons – Assignment of reversion followed by assignment of life interest – Whether the first assignment was only a part disposal – Finance Act 1965 (c 25), ss 22(2), 22(4), 25(2) and Sch 7, paras 17 and 21; Income and Corporation Taxes Act 1970 (c 10), s 454(3).
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