H. M. Advocate v. Rloutledge's Trustees [1907] ScotLR 44_305 (08 January 1907)

H. M. Advocate v. Rloutledge's Trustees [1907] ScotLR 44_305 (08 January 1907)

Mary Routledge did not exercise the power of appointment over the half of her brother's estate; her will merely expressed satisfaction with the default disposition under her brother's settlement. Therefore, the fund did not pass under her will, and no legacy duty was payable upon her death.

Citation
[1907] ScotLR 44_305
Parties
Pursuer/respondent: H. M. Advocate; Defenders/reclaimers: Rloutledge's Trustees (Mr Justice Robert M'Killiam Routledge and others)
Jurisdiction
Scotland
Judgment Date
08 January 1907
Procedural Posture
Exchequer Cause (revenue/legacy Duty) / Appeal (reclaiming Motion) From Lord Ordinary to Inner House, First Division
Outcome
Appeal allowed; interlocutor of the Lord Ordinary recalled; defenders assoilzied (absolved).
Legal Topics
Legacy Duty, Power of Appointment, Construction of Wills, Intention of Testator
Revenue Law Trusts and Estates Legacy Duty Power of Appointment Construction of Wills Intention of Testator

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Parties

H. M. Advocate

Pursuer/respondent

Rloutledge's Trustees (Mr Justice Robert M'Killiam Routledge and others)

Defenders/reclaimers

Procedural Posture

Exchequer Cause (revenue/legacy Duty) / Appeal (reclaiming Motion) From Lord Ordinary to Inner House, First Division

Legal Issues

  1. 1 Whether Mary Routledge exercised the power of appointment over half of her brother's estate by her will, thereby rendering the fund subject to legacy duty on her death.
  2. 2 Whether the language used in her will constituted an exercise of the power or a mere expression of satisfaction with the default disposition.

Ratio Decidendi

Mary Routledge did not exercise the power of appointment over the half of her brother's estate; her will merely expressed satisfaction with the default disposition under her brother's settlement. Therefore, the fund did not pass under her will, and no legacy duty was payable upon her death.

Court Disposition

Appeal allowed; interlocutor of the Lord Ordinary recalled; defenders assoilzied (absolved).

Orders

  • The interlocutor of the Lord Ordinary is recalled.
  • The defenders are assoilzied (absolved) from the conclusions of the summons.