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United Kingdom House of Lords Decisions


You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Inland Revenue Commissioners v Jamieson [1963] UKHL TC_41_43 (20 June 1963)
URL: http://www.bailii.org/uk/cases/UKHL/1963/TC_41_43.html
Cite as: [1963] 2 All ER 1030, [1963] 3 WLR 156, [1964] AC 1445, 41 TC 43, [1963] UKHL TC_41_43

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Inland Revenue Commissioners v Jamieson [1963] UKHL TC_41_43 (20 June 1963)

Surtax - Settlement - Settlement on settlor - s infant children - Power to appoint fund absolutely to spouses of grandchildren - Whether settlement "revocable" - Income Tax Act, 1952 (15 & 16 Geo. V I & 1 Eliz. II, c. 10), Sections 397 to 399.

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URL: http://www.bailii.org/uk/cases/UKHL/1963/TC_41_43.html