Vandervell v IRC case

GPTKB entity

Statements (20)
Predicate Object
gptkbp:instanceOf gptkb:law
gptkbp:area gptkb:tax_law
English trusts law
gptkbp:citation [1967] 2 AC 291
gptkbp:country gptkb:United_Kingdom
gptkbp:date 1967
gptkbp:followedBy gptkb:Re_Vandervell's_Trusts_(No_2)_[1974]_Ch_269
gptkbp:fullName gptkb:Vandervell_v_Inland_Revenue_Commissioners
https://www.w3.org/2000/01/rdf-schema#label Vandervell v IRC case
gptkbp:judge gptkb:House_of_Lords
gptkbp:numberOfIssues tax avoidance
resulting trusts
certainty of subject matter
gptkbp:party gptkb:Tony_Vandervell
gptkb:Inland_Revenue_Commissioners
gptkbp:plotSummary Concerned whether a trust was created when shares were transferred to a charity with an option to repurchase.
gptkbp:predecessor resulting trusts in English law
gptkbp:result House of Lords held a resulting trust arose for the option to repurchase shares.
gptkbp:bfsParent gptkb:C._A._Vandervell_&_Co.
gptkbp:bfsLayer 8