Inland Revenue v. The Earl of Buchan [1907] ScotLR 572 (20 March 1907)

Inland Revenue v. The Earl of Buchan [1907] ScotLR 572 (20 March 1907)

The possession of an heir in virtue of a deed of propulsion is possession of an estate of inheritance under the old entail, and a succession is established for the purposes of the Succession Duty Act 1853. The acceleration of the succession by propulsion and subsequent disentail does not defeat the statutory liability for duty, which is payable as if no such acceleration had taken place, in accordance with section 15 of the Act.

Citation
[1907] ScotLR 572
Parties
Pursuer: Commissioners of Inland Revenue; Defender: The Right Honourable Shipley Gordon Stuart Erskine, Earl of Buchan
Jurisdiction
Scotland
Judgment Date
20 March 1907
Procedural Posture
Exchequer Cause (revenue/succession Duty) / Appeal (reclaiming Motion) From Lord Ordinary to Inner House, First Division
Outcome
Interlocutor of the Lord Ordinary recalled; judgment for the Crown.
Legal Topics
Succession Duty, Entailed Estates, Deed of Propulsion, Disentailment, Devolution by Law, Acceleration of Succession, Statutory Interpretation
Revenue Law Succession Law Property Law (entail) Succession Duty Entailed Estates Deed of Propulsion Disentailment Devolution by Law +2 more

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Parties

Commissioners of Inland Revenue

Pursuer

The Right Honourable Shipley Gordon Stuart Erskine, Earl of Buchan

Defender

Procedural Posture

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

Legal Issues

  1. 1 Whether succession duty is payable on an entailed estate propelled to an heir-apparent and subsequently disentailed prior to the death of the original heir of entail in possession.
  2. 2 Whether the deed of propulsion and subsequent disentail defeat the operation of the Succession Duty Act 1853, sections 2 and 15.

Ratio Decidendi

The possession of an heir in virtue of a deed of propulsion is possession of an estate of inheritance under the old entail, and a succession is established for the purposes of the Succession Duty Act 1853. The acceleration of the succession by propulsion and subsequent disentail does not defeat the statutory liability for duty, which is payable as if no such acceleration had taken place, in accordance with section 15 of the Act.

Court Disposition

Interlocutor of the Lord Ordinary recalled; judgment for the Crown.

Orders

  • Defender ordered to deliver an account of his succession to the entailed estates for assessment of succession duty.
  • Succession duty payable by the defender as at the death of the predecessor.