Montgomerie v. Fleming's Trustees [1901] ScotLR 38_417 (28 February 1901)

Montgomerie v. Fleming's Trustees [1901] ScotLR 38_417 (28 February 1901)

Duplications of feu-duties, being recurring payments at fixed intervals and forming part of the produce of the estate, are to be treated as income and payable to the liferentrix under the trust-disposition and settlement. The intention of the truster, the nature of the payments, and the statutory and case law context support this classification.

Citation
[1901] ScotLR 38_417
Parties
First Parties (trustees): Robert Jameson and others, trustees under the trust-disposition of the late James Brown Montgomerie-Fleming of Kelvinside; Second Party (liferentrix): Mrs Jane Robertson Prichard or Montgomerie-Fleming, widow of the late J. B. Montgomerie-Fleming; Third Parties (children/fiars): Miss Elizabeth Tennent Montgomerie-Fleming and the other children of the said James Brown Montgomerie-Fleming
Jurisdiction
Scotland
Judgment Date
28 February 1901
Procedural Posture
Special Case (trust/estate) / Judgment (inner House, First Division)
Outcome
First question (income): answered in the affirmative; second question (capital): answered in the negative. Duplications of feu-duties are income and payable to the liferentrix.
Legal Topics
Liferent and Fee, Annual Income, Duplicated Feu Duties, Capital Vs Income in Succession
Succession Trusts and Estates Property Law Liferent and Fee Annual Income Duplicated Feu Duties Capital Vs Income in Succession

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Parties

Robert Jameson and others, trustees under the trust-disposition of the late James Brown Montgomerie-Fleming of Kelvinside

First Parties (trustees)

Mrs Jane Robertson Prichard or Montgomerie-Fleming, widow of the late J. B. Montgomerie-Fleming

Second Party (liferentrix)

Miss Elizabeth Tennent Montgomerie-Fleming and the other children of the said James Brown Montgomerie-Fleming

Third Parties (children/fiars)

Procedural Posture

Special Case (trust/estate) / Judgment (inner House, First Division)

Legal Issues

  1. 1 Whether duplications of feu-duties payable at recurring intervals are to be treated as income (revenue) or capital for the purposes of a liferent under a trust-disposition and settlement.

Ratio Decidendi

Duplications of feu-duties, being recurring payments at fixed intervals and forming part of the produce of the estate, are to be treated as income and payable to the liferentrix under the trust-disposition and settlement. The intention of the truster, the nature of the payments, and the statutory and case law context support this classification.

Court Disposition

First question (income): answered in the affirmative; second question (capital): answered in the negative. Duplications of feu-duties are income and payable to the liferentrix.

Orders

  • Duplications of feu-duties falling due each year are to be paid to the widow as liferentrix.