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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Nestle v National Westminster Bank plc ： ウィキペディア英語版 Nestle v National Westminster Bank plc ''Nestle v National Westminster Bank plc'' () (EWCA Civ 12 ) is an English trusts law case concerning the duty of care when a trustee is making an investment. ==Facts== A testator died in 1922 and named his widow, two sons and wives and one grandchild as the beneficiaries. The wife got the family home as a life interest and a tax free annuity. The two sons got annuities between age 21 and 25 and life interests in half the trust with a power to appoint income to their wives and Georgina, the grandchild, got the remainder. In 1922 there was £53,963 and in 1986 when Georgina became entitled, there was £269,203. She claimed that had the fund been invested properly there would have been €1.8m. The trust company had failed to conduct periodic reviews of investments. They invested in tax-exempt gilts because the sons were domiciled abroad, meaning exemption from inheritance tax. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Nestle v National Westminster Bank plc」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.