Marshall (Inspector of Taxes) v Kerr [1994] UKHL TC_67_56 (30 June 1994)Capital gains tax – Settlements – Deceased not resident in United Kingdom – Share of residuary estate accruing to his UK resident daughter – Trust effected by instrument of variation within 2 years of death – Trustee not resident in the United Kingdom – Capital payments made to daughter by trustee – Whether gains chargeable as daughter was settlor, or not chargeable as deceased was settlor – Finance Act 1965, .v.v 24(7), 24(11) and 42, Finance Act 1981, ss 80 – 85.
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