De Vigier v Inland Revenue Commissioners [1964] UKHL TC_42

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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> De Vigier v Inland Revenue Commissioners [1964] UKHL TC_42_25 (06 July 1964)
URL: http://www.bailii.org/uk/cases/UKHL/1964/TC_42_25.html
Cite as: [1964] 2 All ER 907, [1964] UKHL TC_42_25, [1964] WLR 1073, [1964] 1 WLR 1073, 42 TC 25

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De Vigier v Inland Revenue Commissioners [1964] UKHL TC_42_25 (06 July 1964)

Surtax - Settlement - Settlor's wife a trustee - Sums advanced by her to trustees and subsequently repaid - Whether sums paid by trustees by way o f repayment o f loan - Income Tax Act, 1952 (15 & 16 Geo. VI & 1 Eliz. II, c. 10), Section 408.

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	United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> De Vigier v Inland Revenue Commissioners [1964] UKHL TC_42_25 (06 July 1964) URL: http://www.bailii.org/uk/cases/UKHL/1964/TC_42_25.html Cite as: [1964] 2 All ER 907, [1964] UKHL TC_42_25, [1964] WLR 1073, [1964] 1 WLR 1073, 42 TC 25