Citations:
(1849) 3 Ex 662
Jurisdiction:
England and Wales
Cited by:
Cited – Oughtred v Inland Revenue Commissioners HL 4-Nov-1959
The taxpayer and her son owned through a trust the entire beneficial interest in the shares of a company. She agreed to transfer other shares to him in return for his interest in the shares subject to the trust, releasing the trust. The Revenue . .
Cited – Vandervell v Inland Revenue Commissioners HL 24-Nov-1966
The taxpayer made a gift of shares to a trust set up to fund a medical professorship. The shares were in a private company, and an option was given for their repurchase once a certain level of dividends had been attributed to them. He was assessed . .
Lists of cited by and citing cases may be incomplete.
Equity
Updated: 07 December 2022; Ref: scu.268058