Chancery Division.

Blackburne J.

Judgment delivered Judgment delivered 14 February 1996.

Capital gains tax – Trust – Deemed disposal on beneficiaries becoming absolutely entitled as against the trustee – Children born in father’s lifetime to take absolutely – Father injured and incapable of further issue – Whether class closed at date of injury or at date of father’s death – Capital Gains Tax Act 1979, s. 46(1), 54(1) (Taxation of Chargeable Gains Act 1992, s. 60, 71(1).

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.