HIGH COURT OF JUSTICE (CHANCERY DIVISION)–

30 JUNE AND 1 JULY 1975

Capital gains tax – Settled property – Variation agreement – Whether beneficiary ‘absolutely entitled as against the trustees’ – Finance Act 1965 (c. 25), ss. 22(5) and 25(3); Finance Act 1969 (c. 32), Sch. 19, para. 9.

Capital gains tax – Settled property – Computation of gain – Whether insurance premium paid as a term of agreement by virtue of which settled property ceased to be held as such could be taken into account – Finance Act 1965 (c. 25), s. 22(8) and Sch. 6, paras. 4 and 22.

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