Commissioners of Inland Revenue v GULL (as TRUSTEE UNDER The WILL of MACGARVEY, DECEASED)
| Jurisdiction | England & Wales |
| Judgment Date | 29 October 1937 |
| Date | 29 October 1937 |
| Court | King's Bench Division |
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2 cases
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Dreyfus Foundation Inc. v Commissioners of Inland Revenue
...of England. 3 The first question was considered by Lawrence, J. (as he then was) in the case ofCommissioners of Inland Revenue v. Gull 21 T.C. p. 374. That learned Judge felt himself constrained, by reason of the terms of certain later enactments, to hold that the exemption afforded by sect......
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Commissioners of Inland Revenue v Gull (as Trustee Under The Will of MacGarvey, Deceased)
...trustees. The appeal will, therefore, be dismissed with costs. [Solicitors:-Solicitor of Inland Revenue; Kerly, Sons and Karuth.] 1 Reported 54 T.L.R. 52. 1 Not included in the present ...
1 books & journal articles
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Tax Nexus
...Williams v Singer , [1921] 1 AC 65 (HL) (trust not taxed on foreign dividends received for non-resident beneficiary); IRC v Gull , [1937] 4 All ER 290 (KB) (English charitable trust exempt where one trustee non-resident). Income Ta x Law 72 on all matters within the discretion of the trust......