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Tax: A hardy perennial
Helen Ratcliffe examines Taube, which concerns the classification of corporate receipts and discovery principles ‘Most classification difficulties about receipts in trusts are concerned with distributions from companies. This stems from the fact that the cases have applied company law rules that govern the position of the company, its creditors and shareholders rather than considering the …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Bessie Taube Discretionary Settlement Trust trustees & ors v HMRCC [2011] WTLR 1?
- Bouch v Sproule [1887] LR 12 App Cas 385
- Hill v Permanent Trustee Company of New South Wales Ltd [1930] AC 720
- Langham v Veltema [2004] EWCA Civ 193
- Rae v Lazard Investment Co Ltd [1963] 1 WLR 555
- Re Doughty, Burridge v Doughty [1947] Ch 263
- Re MacLaren's Settlement Trusts [1951] 2 All ER 414
- Sinclair v Lee [1993] Ch 497?