Attorney General v Heywood
| Jurisdiction | England & Wales |
| Year | 1887 |
| Date | 1887 |
| Court | Divisional Court |
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12 cases
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Pearson v Commissioners of Inland Revenue
...The reference in section 38(2)( c) to reservation to the settlor of an "interest" had been construed in Attorney-General v. Heywood (1887) 19 Q.B.D. 326 as covering the situation where trustees had a discretion to apply income for the benefit of a class of persons which included the 69Your ......
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Armitage v Nurse
...the conclusion that an object of a discretionary trust of capital and income had an interest in settled property. A-G v Heywood (1887), 19 QBD 326 was to similar effect. That decision was approved in Gartside v IRC [1968] AC 553 where, however, a different conclusion was reached because of ......
- Craig v Federal Commissioner of Taxation
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Leedale v Lewis
...in s.42(2). It is a word that is capable of many meanings, the appropriate meaning depending on the context. In A.-G. v. Heywood (1887) 19 Q.B.D. 326 the settlor had provided that trustees had a discretion to apply the trust income for the benefit of himself and his wife and children or any......
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