Online Practice Manuals

Gartside and v. Inland Revenue Commissioners

• [1968] 1 All E.R. 121 (H.L.)
  • Go to BaiLII for full text

The above case is referenced within:

1. British Columbia Estate Planning and Wealth Preservation (Current to: February 15 2023)
   • Chapter 1. Tax Fundamentals in Estate Planning
     • IV. Tax Deferral Techniques in Succession Planning [§1.10]
       • E. Interests in Discretionary Trusts [§1.15]
2. Financial Issues in Family Law (Current to: October 01 2023)
   • Chapter 1. Nature of the Property in Financially Complex Family Law Matters
     • II. Legal Structure of the Property [§1.2]
       • B. The Trust [§1.12]
         • 2. Beneficial Interests in Trust Property [§1.14]
           • b. Discretionary Interests [§1.16]
   • Chapter 5. Trust Settlement and Valuation of the Trust Interest
     • IV. Obtaining a Valuation of the Trust Interest [§5.18]
       • D. Valuing Discretionary Trusts [§5.22]
         • 5. Valuation Is Not Possible [§5.27]