Wilson's Trustees v. Wilson and Others [1917] ScotLR 468 (02 June 1917)

Wilson's Trustees v. Wilson and Others [1917] ScotLR 468 (02 June 1917)

The will did not provide for the disposal of surplus income after the period of lawful accumulation expired under the Thellusson Act. As such, the surplus income was undisposed of and fell into intestacy, to be taken by the heirs ab intestato. The widow's claim for jus relictæ was untenable as the fund did not exist at the testator's death.

Citation
[1917] ScotLR 468
Parties
First Parties (trustees): William Nicol and others, testamentary trustees of the deceased Lyon Wilson junior; Second Parties (heirs): Miss Jane Wilson and others, heirs both in heritage and moveables of Lyon Wilson junior; Third Party (legatee): Glasgow Royal Infirmary; Fourth Party (widow): Mrs Elizabeth Anderson or Wilson, widow of Lyon Wilson junior
Jurisdiction
Scotland
Judgment Date
02 June 1917
Procedural Posture
Special Case (succession/trusts) / Court of Session Inner House, First Division Judgment
Outcome
Surplus income after the expiry of the lawful period of accumulation falls to the heirs ab intestato; widow not entitled to jus relictæ from such income; claim of the Infirmary rejected until death of widow.
Legal Topics
Accumulations, Thellusson Act, Intestacy, Jus Relictæ, Testamentary Dispositions
Succession Trusts and Estates Accumulations Thellusson Act Intestacy Jus Relictæ Testamentary Dispositions

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 12 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

William Nicol and others, testamentary trustees of the deceased Lyon Wilson junior

First Parties (trustees)

Miss Jane Wilson and others, heirs both in heritage and moveables of Lyon Wilson junior

Second Parties (heirs)

Glasgow Royal Infirmary

Third Party (legatee)

Mrs Elizabeth Anderson or Wilson, widow of Lyon Wilson junior

Fourth Party (widow)

Procedural Posture

Special Case (succession/trusts) / Court of Session Inner House, First Division Judgment

Legal Issues

  1. 1 To whom does surplus income fall when accumulation becomes illegal under the Thellusson Act?
  2. 2 Is the widow entitled to jus relictæ from surplus income after the lawful period of accumulation?
  3. 3 Does the surplus income fall to the heirs ab intestato or to the residuary legatee?

Ratio Decidendi

The will did not provide for the disposal of surplus income after the period of lawful accumulation expired under the Thellusson Act. As such, the surplus income was undisposed of and fell into intestacy, to be taken by the heirs ab intestato. The widow's claim for jus relictæ was untenable as the fund did not exist at the testator's death.

Court Disposition

Surplus income after the expiry of the lawful period of accumulation falls to the heirs ab intestato; widow not entitled to jus relictæ from such income; claim of the Infirmary rejected until death of widow.

Orders

  • First question (Infirmary's claim) answered in the negative.
  • Second question, branch (a) (heirs' claim to surplus income) answered in the affirmative.