Melville v CIR
Melville v CIR
- 2000
- New Property Cases [2000] NPC 70(20/06/2000) .
ChD 20 June 2000. Where a settler retains the right to require the trustees to transfer the whole of the trust fund back to him, that amount is excluded from the amount upon which the trustees would otherwise be liable for tax. HEADNOTE FROM JOURNAL - DO NOT PHOTOCOPY.
MELVILLE V CIR
TRUST FUNDS
TRUSTEES
ChD 20 June 2000. Where a settler retains the right to require the trustees to transfer the whole of the trust fund back to him, that amount is excluded from the amount upon which the trustees would otherwise be liable for tax. HEADNOTE FROM JOURNAL - DO NOT PHOTOCOPY.
MELVILLE V CIR
TRUST FUNDS
TRUSTEES