Figg v Clarke

JurisdictionEngland & Wales
Judgment Date14 February 1996
Date14 February 1996
CourtChancery Division
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1 cases
  • Unmarried Settlor v Commissioners of Inland Revenue
    • United Kingdom
    • Special Commissioners
    • 11 March 2003 the possibility of their being future children. The distinction between the two types of case can be seen in Figg v Clarke (HMIT) TAX[1997] BTC 157 where, while the trustees would have been entitled to distribute the trust fund on the basis that there would be no future children, they ha......

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