Lord Advocate v. Earl of Moray's Trustees [1904] ScotLR 41_267 (02 February 1904)

Lord Advocate v. Earl of Moray's Trustees [1904] ScotLR 41_267 (02 February 1904)

Estate-duty instalments paid by an heir of entail from personal funds, without being charged on the entailed estate or made the subject of a transmissible right, do not constitute property passing on death or property of which the deceased was competent to dispose. No asset or right passed to the executors, and thus no estate or legacy duty is due on the sum paid.

Citation
[1904] ScotLR 41_267
Parties
Pursuer: Lord Advocate; Defenders: Earl of Moray's Trustees
Jurisdiction
Scotland
Judgment Date
02 February 1904
Procedural Posture
Civil / Appeal (reclaiming Motion) From Lord Ordinary
Outcome
appeal dismissed; interlocutor of Lord Ordinary affirmed; defenders assoilzied (absolved)
Legal Topics
Estate Duty, Entail, Statutory Charge, Competency to Dispose, Legacy Duty
Succession Law Tax Law Property Law Estate Duty Entail Statutory Charge Competency to Dispose Legacy Duty

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Parties

Lord Advocate

Pursuer

Earl of Moray's Trustees

Defenders

Procedural Posture

Civil / Appeal (reclaiming Motion) From Lord Ordinary

Legal Issues

  1. 1 Whether estate-duty instalments paid by an heir of entail from personal funds, but not charged on the entailed estate, constitute property passing on death and are subject to estate or legacy duty.
  2. 2 Whether the right to charge such payments on the estate is transmissible to executors or forms part of the deceased's estate.

Ratio Decidendi

Estate-duty instalments paid by an heir of entail from personal funds, without being charged on the entailed estate or made the subject of a transmissible right, do not constitute property passing on death or property of which the deceased was competent to dispose. No asset or right passed to the executors, and thus no estate or legacy duty is due on the sum paid.

Court Disposition

appeal dismissed; interlocutor of Lord Ordinary affirmed; defenders assoilzied (absolved)

Orders

  • Defenders assoilzied from conclusions of the summons.
  • Defenders found entitled to expenses.