WILLIAM JOHN AUCHNIE & HENRY AUCHNIE v. DUNCAN HENRY JAMES AUCHNIE & GEORGE ALLAN AUCHNIE [2013] ScotSC 8 (05 February 2013)

WILLIAM JOHN AUCHNIE & HENRY AUCHNIE v. DUNCAN HENRY JAMES AUCHNIE & GEORGE ALLAN AUCHNIE [2013] ScotSC 8 (05 February 2013)

Beneficiaries who elected to take farm assets under the Will are entitled to those assets and their fruits at date of death value; SFP entitlements and subsidies belong to beneficiaries, not the estate; executors are not obliged to account for asset value increases or farm income post-death; objections by pursuers repelled.

Citation
[2013] ScotSC 8
Parties
First Pursuer: William John Auchnie; Second Pursuer: Henry Auchnie; First Defender: Duncan Henry James Auchnie; Second Defender: George Allan Auchnie
Jurisdiction
Scotland
Judgment Date
05 February 2013
Procedural Posture
Count, Reckoning and Payment / Interlocutory Ruling on Objections and Answers; Continued to Hearing on Expenses and Further Procedure
Outcome
Pursuers' objections repelled; cause continued to hearing on expenses and further procedure.
Legal Topics
Interpretation of Wills, Beneficial Ownership, Valuation of Estate Assets, Single Farm Payment Entitlements, Distribution of Estate, Executor Duties
Trusts and Estates Succession Law Interpretation of Wills Beneficial Ownership Valuation of Estate Assets Single Farm Payment Entitlements Distribution of Estate Executor Duties

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Parties

William John Auchnie

First Pursuer

Henry Auchnie

Second Pursuer

Duncan Henry James Auchnie

First Defender

George Allan Auchnie

Second Defender

Procedural Posture

Count, Reckoning and Payment / Interlocutory Ruling on Objections and Answers; Continued to Hearing on Expenses and Further Procedure

Legal Issues

  1. 1 Whether Single Farm Payment (SFP) subsidies are estate income or belong to beneficiaries
  2. 2 Whether executors must account for increase in value of farms since date of death
  3. 3 Whether payments under wind turbine options agreement are estate assets

Ratio Decidendi

Beneficiaries who elected to take farm assets under the Will are entitled to those assets and their fruits at date of death value; SFP entitlements and subsidies belong to beneficiaries, not the estate; executors are not obliged to account for asset value increases or farm income post-death; objections by pursuers repelled.

Court Disposition

Pursuers' objections repelled; cause continued to hearing on expenses and further procedure.

Orders

  • Repels pursuers' first plea in law (not insisted upon)
  • Sustains pursuers' second plea in law and upholds objection 2 (by consent)