The Weekly Law Reports
[1957] 3 WLR 461
[HOUSE OF LORDS.]
COUNTESS OF KENMARE APPELLANT; AND INLAND REVENUE COMMISSIONERS RESPONDENTS.
1957 July 1,
2,
3,
25
VISCOUNT SIMONDS, LORD REID, LORD COHEN, LORD KEITH OF AVONHOLM and LORD SOMERVELL OF HARROW.
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.