The Weekly Law Reports
[1955] 3 WLR 922
[CHANCERY DIVISION.]
INLAND REVENUE COMMISSIONERS
v.
KENMARE.
1955 May 12.
Danckwerts J.
Revenue
— Income tax
— Settlement
— Revocability
— Residence of settlor out of the jurisdiction
— Property within the jurisdiction
— Income from settlement included in settlor's assessment for surtax
— Power from time to time to determine part of trusts
— Equivalent to a power to revoke
— Settlor out of the jurisdiction included
—
Finance Act, 1938 (1 & 2 Geo. 6, c. 46), s. 38 (2).