Vandervell v IRC: Revision history


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30 March 2024

  • curprev 12:4712:47, 30 March 2024Gottlob Frege talk contribs 6,493 bytes +39 Corrected various mis-statements of the points being litigated. The question at issue was whether Vandervell was liable to surtax on the dividends on the 100,000 A shares that he had gifted to the Royal College of Surgeons. There was not (as previously described here) any question of him being taxed on the transfer of the shares, or on his ownership (via resulting trust) of the option to repurchase them. The Inland Revenue never sought tax on these heads, and the courts did not consider them. undo
  • curprev 12:2012:20, 30 March 2024Gottlob Frege talk contribs 6,454 bytes +97 Corrected a garbled statement of the issue in Vandervell 3. undo

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