Brown's Trustees v. Gow [1902] ScotLR 40_62 (14 November 1902)

Brown's Trustees v. Gow [1902] ScotLR 40_62 (14 November 1902)

The exemption from government duties in the second codicil applies only to the bequests expressly mentioned therein and those in the original settlement and first codicil; it does not extend to bequests in the third and fourth codicils, which are therefore subject to government duties payable by the legatees.

Citation
[1902] ScotLR 40_62
Parties
First Parties (trustees): Brown's Trustees; Second Parties (beneficiaries): Beneficiaries under the third and fourth codicils
Jurisdiction
Scotland
Judgment Date
14 November 1902
Procedural Posture
Special Case (succession Dispute) / Judgment of the Inner House, Second Division
Outcome
Question answered in the negative; bequests in the third and fourth codicils are not free from government duties.
Legal Topics
Interpretation of Testamentary Documents, Liability for Government Duties on Legacies, Effect of Codicils on Estate Administration
Succession Trusts and Estates Interpretation of Testamentary Documents Liability for Government Duties on Legacies Effect of Codicils on Estate Administration

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 5 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

Brown's Trustees

First Parties (trustees)

Beneficiaries under the third and fourth codicils

Second Parties (beneficiaries)

Procedural Posture

Special Case (succession Dispute) / Judgment of the Inner House, Second Division

Legal Issues

  1. 1 Whether the clause in the second codicil exempting bequests from government duty applies to bequests in the third and fourth codicils
  2. 2 Whether legatees under the third and fourth codicils are liable for estate, succession, and legacy duties

Ratio Decidendi

The exemption from government duties in the second codicil applies only to the bequests expressly mentioned therein and those in the original settlement and first codicil; it does not extend to bequests in the third and fourth codicils, which are therefore subject to government duties payable by the legatees.

Court Disposition

Question answered in the negative; bequests in the third and fourth codicils are not free from government duties.

Orders

  • Legatees under the third and fourth codicils are liable for estate, succession, and legacy duties on their bequests.