The Blitz

JurisdictionEngland & Wales
Date1992
CourtQueen's Bench Division (Admiralty)
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9 cases
  • Jones v Garnett (Inspector of Taxes)
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 25 July 2007
    ...been received by her. In my opinion she must be held to have provided funds for the purposes of the "settlement"." 28 In Butler v Wildin (1988) 61 TC 666 Vinelott J was concerned with a case in which two brothers had acquired a shell company of which they were appointed the sole directors. ......
  • Jones v Garnett (Inspector of Taxes)
    • United Kingdom
    • House of Lords
    • 25 July 2007
    ...for those proposals was his earning power and they needed not merely his assent but his active participation." 15 Butler v Wildin (1988) 61 TC 666 also concerned the provision for settlements for the benefit of minor children, by then contained in section 437 of the Income and Corporation T......
  • Geoffrey Peter Jones v Michael Vincent Garnett (H M Inspector of Taxes), SPC 00432
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 28 September 2004
    ...share, was that she would receive dividends in the future. 56. Before leaving this question a reference should be made to Butler v Wildin 61 TC 666 where Vinelott J held, at 678B, that the relevant date for determining whether there was an arrangement by virtue of which income was paid was ......
  • Jones v Garnett (Inspector of Taxes)
    • United Kingdom
    • Special Commissioners (UK)
    • 28 September 2004
    ...share, was that she would receive dividends in the future. 56. Before leaving this question a reference should be made to Butler v Wildin 61 TC 666 where Vinelott J held, at 678B, that the relevant date for determining whether there was an arrangement by virtue of which income was paid was ......
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