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''Re Vandervell Trustees Ltd (No 2)'' () (EWCA Civ 7 ) is a leading English trusts law case, concerning resulting trusts. This was the third decision concerning Tony Vandervell's will. The first was ''Vandervell v Inland Revenue Commissioners'',〔() 2 AC 291〕 where the House of Lords was concerned with whether an oral instruction to transfer an equitable interest in shares complied with the writing requirement under Law of Property Act 1925 section 53(1)(c), and so whether receipt of dividends was subject to tax. The second was ''In re Vandervell's Trusts'',〔() AC 912〕 which involved the Special Commissioner of the Inland Revenue's ability to amend tax assessments. ==Facts== Tony Vandervell, an old and wealthy racing car manufacturer, was attempting to make a donation to the Royal College of Surgeons to establish a chair in his name. Since large donations were taxed at the time, he granted the College a number of shares in his company, and paid dividends on those shares, which the College (being a charity), would receive tax-free. However, this scheme was defeated in the case ''Vandervell v Inland Revenue Commissioners''.〔() 2 AC 291〕 Vandervell therefore had the shares repurchased by a trust company set up to manage his children's inheritance, through an option that had been granted during the setup of the original tax-avoidance scheme. As such, the trust company considered themselves as holding the purchased shares on trust for the children, and Vandervell proceeded to pay dividends on the shares with the intention of benefiting his children. However, the tax authority continued to view the shares as being Vandervell's personal property, and charged him taxes on the dividends paid. So Vandervell signed a document explicitly transferring any remaining rights in the shares to the trust company. Two years later Vandervell died, but the tax authority continued to seek payment of taxes on all dividends paid before he signed the document. Furthermore, on the same basis, Vandervell's own executors made a claim to recover the dividends themselves from the trust company. 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「Re Vandervell Trustees Ltd (No 2)」の詳細全文を読む スポンサード リンク
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