In re Vandervell’s Trusts; Vandervell Trustees Limited v White and Others: CA 1970

The deceased had sought to create a trust to benefit the Royal College of Surgeons. The parties disputed its tax effect.
Held: Lord Denning MR said: ‘We will in this court give the rule a wide interpretation so as to enable any party to be joined wherever it is just and convenient to do so. It would be a disgrace to the law that there should be two parallel proceedings in which the self same issue was raised, leading to difficult and inconsistent results. It would be a disgrace in this very case if the special commissioners should come to one result and a judge in the chancery division should come to another result as to who was entitled to these dividends.’
Lord Denning MR
[1970] Ch 44
England and Wales
Cited by:
Appeal fromIn re Vandervell’s Trusts (No 1); Vandervell Trustees Limited v White and Others HL 15-Jul-1970
Practice – Parties – Joinder – Proceedings between subjects raising issues material to income tax – Joinder of Commissioners of Inland Revenue – Income Tax Act 1952 (15 and 16 Geo. 6 and 1 Eliz. 2, c.10), ss. 52 and 64 ; Income Tax Management Act . .
CitedAutologic Holdings Plc and others v Commissioners of Inland Revenue HL 28-Jul-2005
Taxpayer companies challenged the way that the revenue restricted claims for group Corporation Tax relief for subsidiary companies in Europe. The issue was awaiting a decision of the European Court. The Revenue said that the claims now being made by . .

Lists of cited by and citing cases may be incomplete.
Updated: 14 September 2021; Ref: scu.229083