Hicks' Trustees v Inland Revenue
| Jurisdiction | Scotland |
| Date | 1974 |
| Year | 1974 |
| Court | Court of Session (Inner House - Second Division) |
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Barclay's Trustee v Commissioners of Inland Revenue
- United Kingdom
- House of Lords
- 27 November 1974
...so long as there is an ascertained prior institute "in existence ( Dickson's Trustees v. Elliot 1949 S.L.T. 359). 15 In Hicks' Trustees v. Inland Revenue 1974 S.L.T. 62 arguments put forward in the present case were not adduced. I am doubtful whether the doctrine of vesting subject to defea......