Hutchison v. Grant's Trustees [1913] ScotLR 6 (06 June 1913)

Accumulations of income after twenty-one years from the death of the testator are unlawful under the Thellusson Act and must be paid to the pursuer as heir ab intestato.

Citation: [1913] ScotLR 6
Parties: Pursuer: Hutchison; Defenders: Grant's Trustees
Jurisdiction: Scotland
Judgment Date: 06 June 1913
Procedural Posture: Succession Dispute / Judgment
Outcome: decree for pursuer
Legal Topics: Accumulation of Income, Thellusson Act, Intestate Succession

Succession Trusts Property Law Accumulation of Income Thellusson Act Intestate Succession

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Full judgment text Downloadable case file Legal principles 2 Authorities cited 14 Party arguments 2 Amounts and remedies 1

Parties

Hutchison

Pursuer

Grant's Trustees

Defenders

Procedural Posture

Succession Dispute / Judgment

Legal Issues

1 Are accumulations of income after twenty-one years from the death of the testator unlawful under the Thellusson Act?
2 Who is entitled to the accumulated income after expiry of the statutory period?

Ratio Decidendi

Accumulations of income after twenty-one years from the death of the testator are unlawful under the Thellusson Act and must be paid to the pursuer as heir ab intestato.

Court Disposition

decree for pursuer

Orders

Pursuer entitled to decree against defenders for payment of unlawful accumulations.
Expenses to be paid out of the unlawful accumulations.