Gartside v Commissioners of Inland Revenue

JurisdictionEngland & Wales
CourtHouse of Lords
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169 cases
  • The Right Hon Gloria Wesley, Dowager Countess Bathurst v (1) Michael Chantler
    • United Kingdom
    • Chancery Division
    • 16 January 2018 the speech of Viscount Dilhorne at pp.773–4. At p.773 Viscount Dilhorne cited a passage from the speech of Lord Reid in Gartside v IRC [1968] AC 553 at p.607 where Lord Reid said “ ‘In possession’ must mean that your interest enables you to claim now whatever may be the subject of the in......
  • MSM and Others (Wasted Costs, Effect of S.29(4))
    • United Kingdom
    • Upper Tribunal (Immigration and Asylum Chamber)
    • 15 January 2016
    ...of the reasonableness of the consequences of the opposing constructions may be an aid to the correct construction (see Gartside v IRC [1968] AC 553 at 612 per Lord Reid). 38 We have not found this decision straightforward but for the reasons that follow we are persuaded that the constructio......
  • Re Weir's Settlement Trusts
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 30 July 1969
    ...2 (1) (b) was but faintly urged before us, and we consider could not be sustained in the light of the decision of the House of Lords in the Gartside case. That case concerned a claim under section 43 of the 1940 Finance Act. There had been an advancement of capital to a beneficiary during t......
  • Secretary, Department of Families, Housing, Community Services and Indigenous Affairs v Elliott
    • Australia
    • Full Federal Court (Australia)
    • Invalid date
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3 firm's commentaries
  • Divorce And Discretionary Trusts: What Can Be Divided Between Spouses? ' Cottrell v Cottrell, 2022 BCSC 1607
    • Canada
    • Mondaq Canada
    • 1 November 2022
    ...B.C. law on this issue. The B.C. Supreme Court had never endorsed the trust law principle, found in cases like Gartside v. I.R.C., [1968] 1 All E.R. 121 (H.L.), that the interest of an object of a discretionary trust is not "property" and therefore could not be a family asset. The former Fa......
  • Jersey Freezing Orders
    • Jersey
    • Mondaq Jersey
    • 28 December 2016
    ...injunction, assets (which may be in the hands of a third party) to which the plaintiff asserts an ownership right 2 Gartside v IRC [1968] AC 553, confirmed by the Jersey Royal Court in Tantular v AG [2014] JRC 128 3 In England, the trustee might be joined as a 'non-cause of action defendant......
  • Rights Of A Discretionary Beneficiary And Liabilities Of The Trustee
    • Cayman Islands
    • Mondaq Cayman Islands
    • 8 June 2008
    ...instrument are carried out. NO PROPRIETARY INTEREST IN THE TRUST FUND Dating back to the decision in the English case of Gartside v IRC [1968] AC 553, it has been recognised that a discretionary beneficiary has no such proprietary interest in the assets comprising the trust fund. Whether th......
6 books & journal articles
    • Singapore
    • Singapore Academy of Law Journal No. 2012, December 2012
    • 1 December 2012
    ...trustee's duty of disclosure of information to beneficiaries. 19 See also Schmidt v Rosewood[2003] 2 AC 709 at [44]. 20 Cf Gartside v IRC[1968] AC 553 for when objects of a discretionary trust have a proprietary right. 21 See also Patrick Parkinson & David Wright, “Equity and Property” in T......
    • Australia
    • Melbourne University Law Review Vol. 43 No. 3, April 2020
    • 1 April 2020
    ...411 ('Livingston), affd (1964) 112 CLR 12 (Privy Council) ('Livingston (Privy Council)'). See generally ibid 109-24 [4-030]-[4-160]. (27) [1968] AC 553. See generally Heydon, Leeming and Turner (n 12) 114-16 [4-075]-[4-080], 118-19 [4-115], 132-3 (28) (1965) 113 CLR 265 ('Latec Investments'......
  • The law of contracts, trusts and corporations as criteria of tax liability.
    • Australia
    • Melbourne University Law Review Vol. 37 No. 3, April - April 2014
    • 1 April 2014
    ...634,648 (Dixon J). (22) W T Ramsay v Inland Revenue Commissioners [1982] AC 300, 323-4. (23) Cf Gartside v Inland Revenue Commissioners [1968] AC 553, 617 (Lord (24) Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) (1948) 77 CLR 143, 152. See, more recently, the judgment of Tate......
  • Equity and Trust
    • Singapore
    • Singapore Academy of Law Annual Review No. 2003, December 2003
    • 1 December 2003
    ...Ch 915) but not, either individually or as a class, for the purposes of inheritance tax (see Gartside v Inland Revenue Commissioners[1968] AC 553). 12.46 Indeed, it is interesting to note that amongst the cases cited with approval by the court was Ayerst (Inspector of Taxes) v C & K (Constr......
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