The Court was asked whether an enhanced scrip dividend received by the trustees of a discretionary lifetime settlement properly falls to be treated as a capital or as an income receipt as a matter of trusts law as well as for tax purposes.
Judges:
Hodge QC HHJ
Citations:
[2009] EWHC 3225 (Ch), [2010] WTLR 253
Links:
Jurisdiction:
England and Wales
Company, Trusts
Updated: 04 October 2022; Ref: scu.416203