Case Law

In IRC v Buchanan 37 TC 365 it was held that a trust created by will is not a disposition and therefore not a settlement. It follows that a testator of a will is not a settlor.

Willingale v Islington Green Investment Co 48 TC 547 discussed the meaning of associate.

J Bibby & Sons Ltd v CIR 29 TC 167 outlines the distinction between legal and beneficial interest.