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:
Statutes:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 June 2022; Ref: scu.560154