Vestey's Executors v Commissioners of Inland Revenue

JurisdictionEngland & Wales
CourtHouse of Lords
Year1946
Date1946

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27 cases
  • Re Z Trust
    • Cayman Islands
    • Grand Court (Cayman Islands)
    • 2 June 1997
    ...(31) Tito v. Waddell (No. 2), [1977] Ch. 106; [1977] 3 All E.R. 129. (32) Vestey”s (Lord) Executors v. Inland Rev. Commrs., [1949] 1 All E.R. 1108, distinguished. (33) Whishaw v. StevensELR, [1970] A.C. 508; sub nom. Re Gulbenkian”s Settlement Trusts, Whishaw v. Stevens, [1968] 3 All E.R. 7......
  • Re The X Trusts
    • Bermuda
    • Court of Appeal (Bermuda)
    • 17 February 2023
    ...whose function was to serve the beneficiaries; and that these implied terms had been recognised by the courts. (See IRC v Vestey[1949] 1 All ER 1108, 1115; Pitt v Holt[2013] 2 AC 108 at [10]; CIFF at [42] – [51]; Piedmont at [89] above); and the summary of the duties of fiduciaries in chapt......
  • The X Trusts
    • Bermuda
    • Court of Appeal (Bermuda)
    • 23 February 2023
    ...whose function was to serve the beneficiaries; and that these implied terms had been recognised by the courts. (See IRC v Vestey [1949] 1 All ER 1108, 1115; Pitt v Holt [2013] 2 AC 108 at [10]; CIFF at [42] – [51]; Piedmont at [89] above); and the summary of the duties of fiduciaries in ch......
  • McGrath v McDermott
    • Ireland
    • Supreme Court
    • 7 July 1988
    ...152; (1950) 32 T.C. 211. Lord Vestey's Executors and Vestey v. Inland Revenue Comrs. [1951] Ch. 209; [1950] 2 All E.R. 891 (H.L.); [1949] 1 All E.R. 1108; (1949) 31 T.C. 1 (C.A.). Inland Revenue Comrs. v. Plummer [1980] A.C. 896; [1979] 3 W.L.R. 689; [1979] 3 All E.R. 775: (1979) 54 T.C. 1;......
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2 books & journal articles
  • English fiduciary standards and trust law.
    • United States
    • Vanderbilt Journal of Transnational Law Vol. 32 No. 3, May 1999
    • 1 May 1999
    ...[1970] App. Cas. 508, 518, 524 (1968)). (126.) See In re Will's Trust Deeds [1964] Ch. 219, 228-29. (127.) See Vestey's Ex'rs v. IRC, [1949] 1 All E.R. 1108, 1131; Mettoy Pension Trustees Ltd. v. Evans, [1991] 2 All E.R. 513, (128.) See Armitage v. Nurse, [1998] Ch. 241 (C.A.); see also Hay......
  • Value-conscious interpretation of taxing provisions using ubuntu: An appropriate decolonised interpretive approach?
    • South Africa
    • Juta South Africa Mercantile Law Journal No. , August 2019
    • 16 August 2019
    ...on him.’ See also Partington v Attorney General (1869) 21 LT 370 at 375;Vestey’s (Lord) Executors v Inland Revenue Commissioners [1949] 1 All ER 1108 at 1120. Also,see Commissioner for Inland Revenue v Insolvent Estate Botha t/a Trio Kulture 1990 (2) SA 548(A) 558A.VALUE-CONSCIOUS INTERPRET......