1981 Roome v Edwards (Inspector of Taxes) [1981] UKHL TC_54_359 (05 February 1981)


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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Roome v Edwards (Inspector of Taxes) [1981] UKHL TC_54_359 (05 February 1981)
URL: http://www.bailii.org/uk/cases/UKHL/1981/TC_54_359.html
Cite as: [1981] 2 WLR 268, [1981] 1 All ER 736, 54 TC 359, [1982] AC 279, [1981] UKHL TC_54_359

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Roome v Edwards (Inspector of Taxes) [1981] UKHL TC_54_359 (05 February 1981)

Capital gains tax - Trustees of fund appointed out of main settlement under special powers- - Whether liable for chargeable gain accruing to trustees of unappointed residue - Finance Act 1965, s 25(11) - Sch 10, para 12.

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URL: http://www.bailii.org/uk/cases/UKHL/1981/TC_54_359.html