Commissioners of Inland Revenue v Bernstein

Core Citations

REFERS TO

• Re Fox. Wodehouse v Fox
• Re Spencer. Lloyds Bank Ltd v Spencer

RESUELVE RECURSO

• Commissioners of Inland Revenue v Bernstein

APPLIES

• Re Turner's Will Trusts. District Bank Ltd v Turner

CONSIDERS

• Trustee Act 1925 - Articles : S-32
• Income Tax Act 1952 - Articles : S-405
• Trustee Act 1925 - Articles : S-69

CONSIDERED in

• Re Henderson's Trusts
• Enus Ali v Muhammad Modu Miah
• Womble Bond Dickinson (Trust Corporation) Ltd v Sarah Glenn

APPLIED in

• Watkins v Whitworth Jones
• Morrells of Oxford Ltd v Oxford United Football Club Ltd
• Re Delamere's Settlement Trust

REPORTED OPINION OF in

• [1961] 1 All ER 320
• 39 TC 391
• [1961] 2 WLR 143

[See more]

• [1961] CH 399

FOLLOWED in

• Rajabali Jumabhoy and Others v Ameerali R Jumabhoy and Others

REFERRED in

• Ticehurst, Taylor and Thomas v Harbour Fund II LLP and Others
• Womble Bond Dickinson (Trust Corporation) Ltd v Sarah Glenn

This document cites

• Re Spencer. Lloyds Bank Ltd v Spencer
• Re Fox. Wodehouse v Fox
• Re Turner's Will Trusts. District Bank Ltd v Turner
• Income Tax Act 1952
• Trustee Act 1925