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Marshall (Inspector of Taxes) v Kerr: ChD 22 Jan 1992

A payment made from an estate which had been settled overseas by means of a deed of variation was deemed to have been a payment by the settlor, and taxable as such. In interpreting a deeming provision, the court musty consider carefully as between whom and for what purposes the deeming was to take effect.Mrs … Continue reading Marshall (Inspector of Taxes) v Kerr: ChD 22 Jan 1992