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INTERNATIONAL U.K. House of Lords

Vandervell’s Trusts (No1); Re [1970] UKHL TC_46_341 (15 July 1970)

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Vandervell’s Trusts (No1);Re [1970] UKHL TC_46_341 (15 July 1970)

Practice – Parties – Joinder – Proceedings between subjects raising issues material to income tax – Joinder of Commissioners of Inland Revenue – Income Tax A ct 1952 (15 & 16 Geo. 6 & 1 Eliz. 2, c.10), ss. 52 and 64 ; Income Tax Management A ct 1964 (c.37), 5.5(6); R.S.C., Ord. 15, r.6(2).
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