Curle's Trustees [1903] ScotLR 7 (18 December 1903)

Duplications of feu-duties and ground-annuals, regardless of when payable, are income of the estate and fall to be paid to liferenters.

Citation: [1903] ScotLR 7
Parties: Testamentary Trustees (first Parties): Henry James Watson and others; Liferenters (second Parties): Mrs Isabella Curle or Millar and others; Fiars (third Parties): Ethel Mary Millar and others
Jurisdiction: Scotland
Judgment Date: 18 December 1903
Procedural Posture: Special Case / Judgment
Outcome: Questions answered in favour of liferenters; duplications are income.
Legal Topics: Liferent and Fee, Trust Disposition, Casualties, Feu Duties, Ground Annuals, Income Vs Capital

Case Brief

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Henry James Watson and others

Testamentary Trustees (first Parties)

Mrs Isabella Curle or Millar and others

Liferenters (second Parties)

Ethel Mary Millar and others

Fiars (third Parties)

Special Case / Judgment

1 Whether duplications of feu-duties and ground-annuals are income or capital for trust beneficiaries

Duplications of feu-duties and ground-annuals, regardless of when payable, are income of the estate and fall to be paid to liferenters.

Questions answered in favour of liferenters; duplications are income.