Mackintosh, Petitioner [1912] ScotLR 22 (29 October 1912)

Mackintosh, Petitioner [1912] ScotLR 22 (29 October 1912)

In calculating 'free rent' for the purpose of fixing provisions to younger children under a deed of entail, both interest on debts charged on the estate and interest on estate duty (including settlement estate duty) payable on succession must be deducted, as these are burdens affecting the estate at the relevant date.

Citation
[1912] ScotLR 22
Parties
Petitioner/respondent: Ian Keith Mackintosh of Usan; Curator and Administrator in Law for Petitioner: Mrs A. M. Mackintosh; Reclaimer/applicant (younger Child): Thomas Mackintosh; Reclaimer/applicant (younger Child): Archibald Mackintosh; Beneficiary (younger Child): Mrs Jane Christina Mackintosh or Tod
Jurisdiction
Scotland
Judgment Date
29 October 1912
Procedural Posture
Petition Under Entail Acts and Finance Act / Inner House, First Division, on Reclaiming Motion (appeal) From Lord Ordinary's Interlocutor
Outcome
Reclaiming motion refused; interlocutor of Lord Ordinary adhered to.
Legal Topics
Entail, Provisions for Younger Children, Estate Duty, Calculation of Free Rent, Interest on Debt, Statutory Charges
Succession Law Trusts and Estates Property Law Entail Provisions for Younger Children Estate Duty Calculation of Free Rent Interest on Debt +1 more

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 2 Authorities cited 9 Party arguments 2 Amounts and remedies 8
Sign in to unlock

Parties

Ian Keith Mackintosh of Usan

Petitioner/respondent

Mrs A. M. Mackintosh

Curator and Administrator in Law for Petitioner

Thomas Mackintosh

Reclaimer/applicant (younger Child)

Archibald Mackintosh

Reclaimer/applicant (younger Child)

Mrs Jane Christina Mackintosh or Tod

Beneficiary (younger Child)

Procedural Posture

Petition Under Entail Acts and Finance Act / Inner House, First Division, on Reclaiming Motion (appeal) From Lord Ordinary's Interlocutor

Legal Issues

  1. 1 Whether interest on debts charged on an entailed estate must be deducted in calculating 'free rent' for provisions to younger children under a deed of entail.
  2. 2 Whether interest on estate duty (including settlement estate duty) payable on succession is also deductible in calculating 'free rent'.

Ratio Decidendi

In calculating 'free rent' for the purpose of fixing provisions to younger children under a deed of entail, both interest on debts charged on the estate and interest on estate duty (including settlement estate duty) payable on succession must be deducted, as these are burdens affecting the estate at the relevant date.

Court Disposition

Reclaiming motion refused; interlocutor of Lord Ordinary adhered to.

Orders

  • Interest on debts charged on the entailed estate must be deducted in calculating free rent for younger children's provisions.
  • Interest on estate duty (including settlement estate duty) payable on succession must also be deducted in calculating free rent.