Young v Pearce
| Jurisdiction | England & Wales |
| Judgment Date | 20 March 1996 |
| Date | 20 March 1996 |
| Court | Chancery Division |
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4 cases
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Jones v Garnett (Inspector of Taxes)
...Act 1985. These are all rights over and above the right to income. The ordinary share is different from the preference shares in Young v Pearce (1996) 70 TC 331, which conferred nothing except the right to 30% of the net profits before distribution of any other dividend and repayment on win......
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Jones v Garnett (Inspector of Taxes)
...sums which I must assume were paid on the allotment of the shares. They were exposed to no risk." 32 Finally I should refer to Young v Pearce (1996) 70 TC 331. In that case a company created a special class of preference share which were allotted to the wives of the then two shareholders an......
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Jones v Garnett (Inspector of Taxes)
...and he did not have to declare dividends and thus donate half the dividends to Mrs Jones. 55. The third most recent authority is Young v Pearce (1996) 70 TC 331. There two individuals (the directors) each owned a share in a company and were its only directors. Later the share capital was di......
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Jones v Garnett (Inspector of Taxes)
...under a “settlement” as defined. Those cases are Butler (H.M. Inspector of Taxes) v. Wildin (1988) 61 TC 666, and Young (H.M. Inspector of Taxes) v. Pearce (1996) 70 TC 331. Both are decisions of Vinelott J (strictly Sir John Vinelott in Young v. Pearce because the judge heard and decided t......