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- Re Vandervell Trustees Ltd [1971] AC 912 is a UK tax law case, concerning the ability of the Revenue to amend tax assessments. This case was the second in a series of decisions involving Tony Vandervell's trusts and his tax liability. The first was Vandervell v Inland Revenue Commissioners, which concerned whether an oral instruction to transfer an equitable interest in shares complied with the writing requirement under Law of Property Act 1925, section 53(1)(c), and so whether receipt of dividends was subject to tax. The third was Re Vandervell Trustees Ltd (No 2), which concerned whether Vandervell could be taxed because he could have an equitable interest through a resulting trust if he had exercised an option right. (en)
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- Re Vandervell Trustees Ltd (en)
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- Re Vandervell Trustees Ltd [1971] AC 912 is a UK tax law case, concerning the ability of the Revenue to amend tax assessments. This case was the second in a series of decisions involving Tony Vandervell's trusts and his tax liability. The first was Vandervell v Inland Revenue Commissioners, which concerned whether an oral instruction to transfer an equitable interest in shares complied with the writing requirement under Law of Property Act 1925, section 53(1)(c), and so whether receipt of dividends was subject to tax. (en)
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- Re Vandervell Trustees Ltd (en)
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