Re Vandervell Trustees Ltd

Re Vandervell Trustees Ltd AC 912 is a UK tax law case, concerning the ability of the Revenue to amend tax assessments.
This case was the second in a series of decisions involving Tony Vandervell's trusts and his tax liability. The first was Vandervell v Inland Revenue Commissioners, which concerned whether an oral instruction to transfer an equitable interest in shares complied with the writing requirement under Law of Property Act 1925, section 53, and so whether receipt of dividends was subject to tax.
The third was Re Vandervell Trustees Ltd (No 2), which concerned whether Vandervell could be taxed on dividend income if the exercise of an option had validly transferred the beneficial interest in that income to another trust.

Facts

Lord Diplock also summarised the facts as follows.

Judgment

The House of Lords held the court had no jurisdiction under R.S.C., Order 15, regulation 6, to order that the Inland Revenue Commissioners would be added as a party to the proceedings, so that it could be determined if dividends belonged to the executors and the decision would be binding on the commissioners.