The Weekly Law Reports
[1960] 3 WLR 741
[PRIVY COUNCIL.]
COMMISSIONER OF ESTATE AND SUCCESSION DUTIES (BARBADOS) APPELLANT; AND TREVOR BOWRING RESPONDENT.
ON APPEAL FROM THE FEDERAL SUPREME COURT OF THE WEST INDIES (BARBADOS).
1960 June 27,
28;
July 27.
July 27.
LORD REID, LORD COHEN and LORD KEITH OF AVONHOLM.
West Indies
— Barbados
— Revenue
— Estate duty
—
Barbados Estate and Succession Duties Act, 1941, ss. 3 (a), 7 (a).
Revenue
— Estate duty
— Property chargeable
— General power of disposal
— Settlement conveying property on trust to pay income to settlor
742
— Reservation of power to settlor to revoke or amend settlement with consent of trustees
— Whether settlor “competent to dispose” of trust property
—
Finance Act, 1894 (57 & 58 Vict. c. 30), s. 22 (2) (a).