Commissioners for HMRC v The Quentin Skinner 2005 Settlement L & ors [2021] WTLR 127

Wills & Trusts Law Reports | Spring 2021 #182

On 30 July 2015 Mr Ludovic Skinner (LS), Mr Rollo Skinner (RS) and Mr Bruno Skinner (BS) were given interests in possession under the L Skinner Settlement, the R Skinner Settlement and the B Skinner Settlement respectively in the whole of the settled property. On 11 August 2015 Mr Quentin David Skinner (QS) gave 55,000 D ordinary shares in DPAS Ltd to each of those settlements. LS, RS and BS had, since 2011, each held 32,250 C class shares with full voting rights in the company and were also officers of DPAS Ltd from at least 2011 onwards. On 1 December 2015 the trustees of the settlemen...