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Page 21
Mr. Justice Bennett held that the term “ free of duty " when employed by an English testator in an English will , covered ... were words which made it clear that duties imposed by the law of a foreign country were also to be included .
Mr. Justice Bennett held that the term “ free of duty " when employed by an English testator in an English will , covered ... were words which made it clear that duties imposed by the law of a foreign country were also to be included .
Page 95
the residuary estate from the liability to estate duty which would have been payable if the annuity had never been released . The result is that in such a case a continuing liability hangs over the testator's trustees to pay duty on the ...
the residuary estate from the liability to estate duty which would have been payable if the annuity had never been released . The result is that in such a case a continuing liability hangs over the testator's trustees to pay duty on the ...
Page 317
If the testator directs that that estate duty is to be borne by his estate , that gift of estate duty is regarded as a legacy and has itself to bear legacy duty ( Dymond's Death Duties , 8th edit . , p . 269 ) .
If the testator directs that that estate duty is to be borne by his estate , that gift of estate duty is regarded as a legacy and has itself to bear legacy duty ( Dymond's Death Duties , 8th edit . , p . 269 ) .
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Contents
THE JOURNAL OF | 37 |
Vol 188 | 43 |
The Field House Breams Buildings London E C 4 | 53 |
Copyright | |
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