Vandervell v Inland Revenue Commissioners

GPTKB entity

Predicate	Object
gptkbp:instanceOf	gptkb:law
gptkbp:citation	[1967] 2 AC 291 [1967] 1 All ER 1 [1967] 2 WLR 291
gptkbp:country	gptkb:United_Kingdom
gptkbp:date	1967
gptkbp:defendant	gptkb:Inland_Revenue_Commissioners
gptkbp:fullName	gptkb:Vandervell_v_Inland_Revenue_Commissioners_[1967]_2_AC_291
https://www.w3.org/2000/01/rdf-schema#label	Vandervell v Inland Revenue Commissioners
gptkbp:judge	gptkb:Lord_Wilberforce gptkb:House_of_Lords gptkb:Lord_Reid gptkb:Lord_Upjohn Lord Hodson Lord Pearce
gptkbp:jurisdiction	England and Wales
gptkbp:key	A resulting trust can arise where there is an incomplete disposition of a beneficial interest. Section 53(1)(c) Law of Property Act 1925 does not apply to the creation of a resulting trust.
gptkbp:legalSubject	gptkb:tax_law trust law
gptkbp:notableFor	clarification of resulting trusts in English law impact on tax avoidance and trusts
gptkbp:numberOfIssues	resulting trusts formalities for disposition of equitable interests
gptkbp:plaintiff	gptkb:Tony_Vandervell
gptkbp:principle	oral disposition of equitable interest may be valid in certain circumstances resulting trust arises when beneficial interest is not completely disposed of
gptkbp:relatedTo	Vandervell (No 2) [1974] Ch 269
gptkbp:subject	transfer of shares oral instruction to transfer beneficial interest tax liability on dividends
gptkbp:bfsParent	gptkb:Re_Vandervell's_Trusts gptkb:Re_Vandervell_Trustees_Ltd_(No_2) gptkb:Anthony_Gustav_de_Rothschild_Vandervell
gptkbp:bfsLayer	8