Lord Advocate v. Mackenzie's Trustees [1905] ScotLR 42_584 (01 March 1905)

Lord Advocate v. Mackenzie's Trustees [1905] ScotLR 42_584 (01 March 1905)

Section 5(2) of the Finance Act 1894 is intended to prevent double payment of duty on settled property, not to exempt from duty any portion of the estate which has not already paid such duty. Therefore, heritable and moveable portions of the estate which have not already paid duty are liable for estate and legacy-duty upon the death of the liferenter.

Citation
[1905] ScotLR 42_584
Parties
Pursuer: Lord Advocate; Defenders: Mackenzie's Trustees
Jurisdiction
Scotland
Judgment Date
01 March 1905
Procedural Posture
Exchequer Cause / Outer House, Court of Session, Interlocutor Pronounced
Outcome
For the pursuer; interlocutor pronounced in favour of the Crown.
Legal Topics
Estate Duty, Legacy Duty, Inventory Duty, Settled Property, Finance Act 1894
Revenue Law Trusts and Estates Estate Duty Legacy Duty Inventory Duty Settled Property Finance Act 1894

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Parties

Lord Advocate

Pursuer

Mackenzie's Trustees

Defenders

Procedural Posture

Exchequer Cause / Outer House, Court of Session, Interlocutor Pronounced

Legal Issues

  1. 1 Whether estate-duty or legacy-duty is payable on portions of a settled estate which have not previously paid such duty upon the death of the liferenter, in light of the Finance Act 1894, section 5(2) and section 21(1).

Ratio Decidendi

Section 5(2) of the Finance Act 1894 is intended to prevent double payment of duty on settled property, not to exempt from duty any portion of the estate which has not already paid such duty. Therefore, heritable and moveable portions of the estate which have not already paid duty are liable for estate and legacy-duty upon the death of the liferenter.

Court Disposition

For the pursuer; interlocutor pronounced in favour of the Crown.

Orders

  • Defenders appointed to lodge the account called for and decerned.
  • Pursuer found entitled to expenses.