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Melville v CIR

Series: New Property Cases ; [2000] NPC 70(20/06/2000)Publication details: 2000Subject(s): Summary: 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.

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.