The Weekly Law Reports
[1956] 3 WLR 527
[COURT OF APPEAL.]
INLAND REVENUE COMMISSIONERS
v.
KENMARE.
1956 June 5,
6,
7,
8.
Singleton, Morris and Romer L.JJ.
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), Sch. III, Part I.