Index card Commissioner Of Estate And Succession Duties (Barbados) v Trevor Bowring

Commissioner Of Estate And Succession Duties (Barbados) v Trevor Bowring

Hearings

West Indies (Barbados)

27 Jul 1960 [1962] AC 171; [1960] 3 WLR 741, PC

Subject Matter

REVENUE — 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 — 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).

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