De Vigier v Inland Revenue Commissioners [1964] UKHL TC_42_25 (06 July 1964)
Surtax – Settlement – Settlor’s wife a trustee – Sums advanced by her to trustees and subsequently repaid – Whether sums paid by trustees by way o f repayment o f loan – Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Section 408.
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