Mackintosh+ & Anor v. Morrice & Anor [2006] ScotCS CSIH_43 (05 September 2006)

Mackintosh+ & Anor v. Morrice & Anor [2006] ScotCS CSIH_43 (05 September 2006)

Losses to the estate arising from increased inheritance tax are attributable to a period after death and are not transmissible to executors under Scottish law; claims for loss of support require evidence of support provided during the deceased's lifetime, which was absent here.

Citation
[2006] ScotCS CSIH_43
Parties
Pursuer and Reclaimer: Mrs. Catriona Margaret Mackintosh; Pursuer and Reclaimer: Alison Mary Mann; Defender and Respondent: Craig Morrice; Defender and Respondent: Mrs. Lillias Margaret Morrice
Jurisdiction
Scotland
Judgment Date
05 September 2006
Procedural Posture
Reclaiming Motion (appeal) / Decision on Reclaiming Motion
Outcome
reclaiming motion refused; interlocutor of Lord Ordinary adhered to
Legal Topics
Inheritance Tax, Loss of Support, Loss of Society, Transmissibility of Claims, Damages for Death, Executor's Rights
Tort Succession Damages Inheritance Tax Loss of Support Loss of Society Transmissibility of Claims Damages for Death +1 more

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Parties

Mrs. Catriona Margaret Mackintosh

Pursuer and Reclaimer

Alison Mary Mann

Pursuer and Reclaimer

Craig Morrice

Defender and Respondent

Mrs. Lillias Margaret Morrice

Defender and Respondent

Procedural Posture

Reclaiming Motion (appeal) / Decision on Reclaiming Motion

Legal Issues

  1. 1 Whether executors can recover increased inheritance tax as a transmissible patrimonial loss following death caused by negligence
  2. 2 Whether residuary beneficiaries can claim loss of support based on diminution of estate due to inheritance tax

Ratio Decidendi

Losses to the estate arising from increased inheritance tax are attributable to a period after death and are not transmissible to executors under Scottish law; claims for loss of support require evidence of support provided during the deceased's lifetime, which was absent here.

Court Disposition

reclaiming motion refused; interlocutor of Lord Ordinary adhered to

Orders

  • Refusal of reclaiming motion
  • Adherence to Lord Ordinary's interlocutor excluding inheritance tax claims and restricting action to loss of society and funeral expenses