Re Pilkington's Will Trusts

JurisdictionEngland & Wales
Date1959
CourtChancery Division
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7 cases
  • Hart v Briscoe
    • United Kingdom
    • Chancery Division
    • Invalid date
    ...capital gains tax purposes. 7. The following authorities were cited by the parties:In re Pilkington's Will Trusts TAXELRELRELR40 TC 416; [1959] Ch 699; [1961] Ch 466; [1964] AC 612Re Gosset's Settlement ENR(1854-55) 19 Beav 529Duke of Marlborough v. Lord Godolphin ENRENR(1746-55) 2 Ves Sen ......
  • Hart (HM Inspector of Taxes) v Briscoe and Others
    • United Kingdom
    • Chancery Division
    • 24 November 1977
    ...capital gains tax purposes. 7. The following authorities were cited by the parties:In re Pilkington's Will Trusts TAXELRELRELR40 TC 416; [1959] Ch 699; [1961] Ch 466; [1964] AC 612Re Gosset's Settlement ENR(1854-55) 19 Beav 529Duke of Marlborough v. Lord Godolphin ENRENR(1746-55) 2 Ves Sen ......
  • Sieff v Fox
    • United Kingdom
    • Chancery Division
    • 23 June 2005
    ...settlement. In the Chancery Division, Danckwerts J held that the proposed advancement would be a proper exercise of the trustees' power: [1959] Ch 699. In the Court of Appeal, the Inland Revenue, who had obtained permission to intervene, persuaded the court that the proposed advancement wa......
  • Pitt and Another v Holt and Another Futter and Another v Futter and Others
    • United Kingdom
    • Supreme Court
    • 9 May 2013
    ...(carried out in 1957 and 1958 respectively) were on the same general lines as that in Pilkington, the first-instance decision in which ([1959] Ch 699, Danckwerts J) had provided an encouraging precedent (the Revenue were joined in the proceedings and given leave to appeal in 1960). The Rev......
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