Thomas v Marshall (HM Inspector of Taxes); Marshall (HM Inspector of Taxes) v Thomas: HL 20 Apr 1953

HL Income Tax – Transfer of assets-Absolute gifts to unmarried minor children – Finance Act, 1936 (26 Geo. V, and 1 Edw. VIII, c. 34), Section 21.

Citations:

[1953] UKHL TC – 34 – 178, 34 TC 178

Links:

Bailii

Statutes:

Finance Act 1936 21

Jurisdiction:

England and Wales

Income Tax

Updated: 28 June 2022; Ref: scu.560154