Example sentences of "made [prep] [art] trustees " in BNC.
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| 1 | Significantly , and with a candour unusual in books celebrating a commercial firm 's history , Hall observes that many dealers were lagging behind the more advanced taste evidenced by museum curators : ‘ The choices made by the trustees illustrate advances in scholarship to which the ( private ) clients of Colnaghi , Agnew 's and Duveen were unresponsive … |
| 2 | The Minister said that changes might be made by the trustees only with the approval of the Scottish Transport Group board and also with the approval of those voting at a meeting of members of the scheme . |
| 3 | This regime makes the settlor of a non-UK resident trust liable to capital gains tax on gains made by the trustees where the settlor has an interest , or is treated as having an interest , in the trust ( the trustees themselves being outside the UK capital gains tax net if a majority of them are neither resident nor ordinarily resident in the UK and the general administration of the trust is carried on outside the UK — see s69 TCGA 1992 ) . |
| 4 | This is because there will be an opportunity to shelter the resulting " trust gains " from capital gains tax until such time as capital payments are made by the trustees to UK-resident beneficiaries ( see s97 TCGA 1992 ) . |
| 5 | Any attempt by the Inland Revenue to tax the settlor under Case I of Schedule D on gains made by the trustees merely because the settlor procured that the trustees enter into a scheme involving trading transactions should fail ( Ransom v Higgs [ 1974 ] 1 WLR 1594 ( HL ) ) . |
| 6 | There will have been an indirect capital payment made by the trustees to the settlor in that case . |
| 7 | Taxes Act 1988 , s678 deals with the situation where capital sums are paid by a connected company to the settlor and where there have been associated payments made by the trustees to that company . |