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Trust and trustee – Investments. The Upper Tribunal Tax and Chancery Chamber held that it was not bound by a previous decision of the High Court and that in any event the decision in Pierce v Wood was wrong. It further held that the Court of Appeal in Howell v Trippier had not held that the deeming effect of s 249(6)(b) Income and Corporation Taxes Act 1988 applied for the purposes of trust law generally or indeed for any purpose outside that Act. Section 249(6)(b) did not have any effect beyond that Act and that therefore the scrip dividend shares and their proceeds of sale were capital of the settlement.
Trust and trustee – Investments. The Upper Tribunal Tax and Chancery Chamber held that it was not bound by a previous decision of the High Court and that in any event the decision in Pierce v Wood was wrong. It further held that the Court of Appeal in Howell v Trippier had not held that the deeming effect of s 249(6)(b) Income and Corporation Taxes Act 1988 applied for the purposes of trust law generally or indeed for any purpose outside that Act. Section 249(6)(b) did not have any effect beyond that Act and that therefore the scrip dividend shares and their proceeds of sale were capital of the settlement.
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