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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...
Citation pending | 1994-06-23
In the first appeal a bank sponsored a business expansion scheme under which five companies were incorporated for the purpose of purchasing from the bank dwelling houses repossessed by it. By a prospectus published on...
Citation pending | 1992-07-09
respect of the insurers ’ failure to meet their claims, contending that in paying professional liability claims in the United States and Canada the insurers were nevertheless ‘ carrying on _ insurance business ’ in the...
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...
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