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Citation pending | 1996-03-06
The settlor made a discretionary settlement dated 16 February 1959 in favour of his children and grandchildren. The terms of the settlement conferred on the trustees a special power of a ppointment which they exercised...
It would only be possible to a rrive at such a result by implying some elaborate proviso in para 6 of Sch 7 to the 1965 Act and s 20 of the 1976 Act. | 1987-03-24
gains tax for 1976 – 77 and 1977 – 78 on the basis that on the sale of the shares by M Ltd to J Ltd there had been disposals by the taxpayers giving rise to chargeable gains, the consideration for the disposals being...
Citation pending | 1985-11-26
Held – (1) An a ssessment was made when a notice of a ssessment was completed and entered into the a ssessment book and a certificate of entry into the a ssessment book was signed. It could be a mended (and a further...
Citation pending | 1982-06-24
(a) it had not been obtained by economic duress on the part of the defendants, ie by commercial pressure which had coerced the plaintiffs ’ will and vitiated their consent to the transaction, since the plaintiffs had...
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