Park and Others (Glover's Trustees) [1912] ScotLR 71 (05 November 1912)

Park and Others (Glover's Trustees) [1912] ScotLR 71 (05 November 1912)

All items listed—feu-duties, landlord's taxes, repairs, insurance premiums, and interest on bonds—are proper charges against the liferentrix (fourth party) or the £400 allowance, and any arrears of the allowance due to insufficient income in a year may be paid out of future years' income.

Citation
[1912] ScotLR 71
Parties
First Parties (trustees): David Francis Park and others (Glover's Trustees); Second Parties (persons Entitled to Shares of the Fee of Residue): Thomas Glover, Eastbourne, and others; Third Parties (persons Entitled to the Liferent of Shares of Residue): Mrs Janet Cumming Glover or Park and others; Fourth Party (only Unmarried Daughter of the Testator): Alexandria Malcolm Glover
Jurisdiction
Scotland
Judgment Date
05 November 1912
Procedural Posture
Special Case Stated for the Opinion and Judgment of the Court of Session / Judgment on Third and Fourth Questions of Law
Outcome
All items in question are proper charges against the fourth party; arrears of the allowance may be paid from future income.
Legal Topics
Testamentary Construction, Liferent Versus Occupancy, Liability for Property Charges, Arrears of Testamentary Allowance
Succession Trusts and Estates Testamentary Construction Liferent Versus Occupancy Liability for Property Charges Arrears of Testamentary Allowance

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Parties

David Francis Park and others (Glover's Trustees)

First Parties (trustees)

Thomas Glover, Eastbourne, and others

Second Parties (persons Entitled to Shares of the Fee of Residue)

Mrs Janet Cumming Glover or Park and others

Third Parties (persons Entitled to the Liferent of Shares of Residue)

Alexandria Malcolm Glover

Fourth Party (only Unmarried Daughter of the Testator)

Procedural Posture

Special Case Stated for the Opinion and Judgment of the Court of Session / Judgment on Third and Fourth Questions of Law

Legal Issues

  1. 1 Whether feu-duties, landlord's taxes, repairs, insurance premiums, and interest on bonds are proper charges against the liferentrix or the allowance of £400
  2. 2 Whether arrears of the £400 allowance can be paid out of future years' income if revenue is insufficient in a given year

Ratio Decidendi

All items listed—feu-duties, landlord's taxes, repairs, insurance premiums, and interest on bonds—are proper charges against the liferentrix (fourth party) or the £400 allowance, and any arrears of the allowance due to insufficient income in a year may be paid out of future years' income.

Court Disposition

All items in question are proper charges against the fourth party; arrears of the allowance may be paid from future income.

Orders

  • Feu-duties, landlord's taxes, repairs, insurance premiums, and interest on bonds are proper charges against the fourth party or the £400 allowance.
  • If in any year the trust revenue is insufficient to pay the £400 allowance in full, arrears may be paid from the income of future years.