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 and 16 Geo. V I and 1 Eliz. II, c. 10), Sections 397 to 399.
Citations:
[1963] UKHL TC – 41 – 43, (1963) 41 TC 43, [1964] AC 1445, [1963] 3 WLR 156, [1963] 2 All ER 1030
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 21 July 2022; Ref: scu.559259
