Chapman v Chapman; In re Chapman’s Settlement Trusts

Subject Matter

TRUST AND TRUSTEE — Scheme to avoid tax — Jurisdiction of court to sanction — Modification of beneficial rights — Inherent equitable jurisdiction — Statutory jurisdiction — Settled Land Act, 1925 (15 Geo. 5, c. 18), s. 64 — Trustee Act, 1925 (15 Geo. 5, c. 19), s. 57.

[1954] AC 429; [1954] 2 WLR 723; [1954] 1 All ER 798, HL

REVENUE — Settlement — Tax avoidance

[1954] AC 429; [1954] 2 WLR 723; [1954] 1 All ER 798, HL

TRUST — Scheme of family arrangement — Intention to save duty — Modification of beneficial rights — Inherent equitable jurisdiction of the court — Jurisdiction to sanction a compromise — Statutory jurisdiction — Settled Land Act, 1925 (15 Geo. 5, c. 18), s. 64 — Trustee Act, 1925 (15 Geo. 5, c. 19), s. 57.

[1953] Ch 218; [1953] 2 WLR 94; [1953] 1 All ER 103, CA

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