Spens v Inland Revenue Commissioners: ChD 1970

The court declared the exercise of a power of appointment to create a sub-trust void under the rule against perpetuities.


Megarry J


[1970] 1 WLR 1173, [1970] 3 All ER 295


England and Wales

Cited by:

CitedGoulding and Goulding v James and Daniel CA 10-Dec-1996
The family sought approval of a proposed variation of the will to make best advantage of tax allowances. Because the beneficial interests of children would be affected, the court’s approval was necessary. The judge had refused to approve the . .
Lists of cited by and citing cases may be incomplete.


Updated: 01 May 2022; Ref: scu.241672