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Re Vandervell Trustees Ltd
''Re Vandervell Trustees Ltd '' () AC 912 is an 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'',〔() 2 AC 291〕 which concerned whether an oral instruction to transfer an equitable interest in shares complied with the writing requirement under LPA 1925 section 53(1)(c), and so whether receipt of dividends was subject to tax.
The third was ''Re Vandervell Trustees Ltd (No 2)'',〔() Ch 269〕 which concerned whether Vandervell could be taxed because he could have an equitable interest through a resulting trust if he had exercised an option right.
==Facts==
Lord Diplock also summarised the facts as follows.
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