Hearings
12 May 1955 [1956] Ch 220; [1955] 3 WLR 922, Ch D
08 Jun 1956 [1956] Ch 483; [1956] 3 WLR 527, CA
25 Jul 1957 [1958] AC 267; [1957] 3 WLR 461, HL
Kenmare (Countess of) v Inland Revenue Commissioners
Subject Matter
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.