Lord Advocate v. Macalister [1923] ScotLR 344 (22 February 1923)

Lord Advocate v. Macalister [1923] ScotLR 344 (22 February 1923)

The first succession under the disposition arose at the death of the testator in 1900, when the right to the property vested in the defender, even though possession was postponed by a liferent. Therefore, the increased rate of succession duty introduced by the Finance (1909–10) Act 1910 does not apply, and duty is payable at the rate current at the date of the testator's death.

Citation
[1923] ScotLR 344
Parties
Pursuer: Lord Advocate; Defender: Captain Norman Godfrey Macalister
Jurisdiction
Scotland
Judgment Date
22 February 1923
Procedural Posture
Civil / Appeal (reclaiming Motion) From Lord Ordinary
Outcome
appeal dismissed; defender assoilzied (absolved)
Legal Topics
Succession Duty, Retrospective Taxation, Interpretation of Finance (1909–10) Act 1910, Timing of Succession for Duty Purposes
Tax Law Succession Law Succession Duty Retrospective Taxation Interpretation of Finance (1909–10) Act 1910 Timing of Succession for Duty Purposes

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Parties

Lord Advocate

Pursuer

Captain Norman Godfrey Macalister

Defender

Procedural Posture

Civil / Appeal (reclaiming Motion) From Lord Ordinary

Legal Issues

  1. 1 Whether the increased rate of succession duty under the Finance (1909–10) Act 1910 applies to a succession conferred by a disposition where the testator died before 30th April 1909 but possession was taken after that date.
  2. 2 When does the 'first succession under the disposition arise' for the purposes of section 58(4) of the Finance (1909–10) Act 1910?

Ratio Decidendi

The first succession under the disposition arose at the death of the testator in 1900, when the right to the property vested in the defender, even though possession was postponed by a liferent. Therefore, the increased rate of succession duty introduced by the Finance (1909–10) Act 1910 does not apply, and duty is payable at the rate current at the date of the testator's death.

Court Disposition

appeal dismissed; defender assoilzied (absolved)

Orders

  • The interlocutor of the Lord Ordinary is affirmed.
  • The defender is assoilzied from the conclusion of the summons.