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INTERNATIONAL U.K. House of Lords

Stern v Inland Revenue [1930] UKHL TC_15_148 (27 February 1930)

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Stern v IRC (1929) [1930] UKHL TC_15_148 27 February 1930

Super-tax-Part of a share in the income of an estate retained by trustees until beneficiary attains majority-Whether income of the beneficiary. The Appellant’s grandfather left a share of his estate in trust for his son (the Appellant’s father) for life and after the father’s death in trust for the issue of the father in such shares and on such conditions as the father should appoint: in default of appointment, in trust for those children equally who should attain the age of twenty-one.
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Source: https://www.bailii.org/

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