Chancery Division.

Judgment delivered 17 June 1986.

Capital transfer tax – Interest in possession in settled property – Capital distribution – Protective trusts – Power of advancement – Property held on protective trusts appointed to remainderman – Settled property advanced to remainderman – Whether protective trusts partially determined – Trustee Act 1925, sec. 33, Finance Act 1975, Sch. 5, para. 4(1), (2), (3), 18 (now Capital Transfer Tax Act 1984, sec. 51(1), 52(1), 53(2), 88).

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