HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

2ND AND 3RD DECEMBER 1968

COURT OF APPEAL–

24TH AND 25TH APRIL 1969

Capital gains tax – Settled property – Beneficiaries under 21 – Fund in trust for them at 21 – Whether persons ‘absolutely entitled as against the trustee, or…who would be so entitled but for being an infant or other person under disability’ – Finance Act 1965 (c. 25), s. 22(5).

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