Results: 125

• In Re Welch; Mitchell v Willders

  17 Feb 1916 [1916] 1 Ch 375, Ch D

  ADMINISTRATION — Deficiency of Personalty to pay Testator's Debts — Payment by Sole Executrix out of her own Moneys
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  ADMINISTRATION — Deficiency of Personalty to pay Testator's Debts — Payment by Sole Executrix out of her own Moneys — Right to be recouped out of Testator's Real Estate — Real Property Limitation Act, 1874 (37 & 38 Vict. c. 57), ss. 8, 10.

  1 Statute considered
• Platt, In re

  21 Jul 1916 [1916] 2 Ch 563, Ch D

  Subsequent considerations : 1 positive; 1 neutral.
  WILL — Construction — Administration
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  WILL — Construction — Administration — Annuity — Payable out of Income of Settled Share — Right of Trustees to retain Surplus Income to meet Possible Deficiency in a Future Year.

• In Re R Pharaon Et Fils

  20 Oct 1915 [1916] 1 Ch 1, CA

  WAR — Trading with the Enemy — Enemy Property
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  WAR — Trading with the Enemy — Enemy Property — Shares in English Company — Vesting in Custodian — Right of Custodian to exercise Rights of Shareholder — Application to Court by Custodian for Directions — Locus standi of Company to appear — Trading with the Enemy Amendment Act, 1914 (5 Geo. 5, c. 12), s. 4, sub-s. 1; s. 5, sub-s. 1.

  1 Statute considered

• In Re Hall-Dare; Le Marchant v Lee Warner

  20 Jan 1916 [1916] 1 Ch 272, Ch D

  Subsequent citations: 1.
  WILL — Construction — Difficulty occasioned by Language of Testatrix
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  WILL — Construction — Difficulty occasioned by Language of Testatrix — Costs — Provision for Payment of Future Duties — Payment of Legacy to Legatees in whom was Entire Interest as Trustees for themselves — Rules of the Supreme Court, 1883, Order LXV., r. 14B.

  1 Statutory Instrument considered

• In Re Palmer; Palmer v Palmer

  31 Jan 1916 [1916] 1 Ch 395, Ch D

  WILL — Construction — Estate Duty
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  WILL — Construction — Estate Duty — Settled Legacy — “Free of all duties” — Annual Sum out of Income of Residue — New Duty imposed after Death of Testator — Incidence of Duties — Finance Act, 1914 (4 & 5 Geo. 5, c. 10), s. 14.

  1 Statute considered
• Gresham Life Assurance Society v Attorney General

  25 Jan 1916 [1916] 1 Ch 228, Ch D

  Subsequent considerations : 1 positive. Subsequent citations: 1.
  REVENUE — Income tax — Life Assurance Society
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  REVENUE — Income tax — Life Assurance Society — Taxation on Profit or Income Basis — Annual Option of Taxing Authority — Agreement exercising Option for next Five Years — Validity — Declaratory Order — Joinder of Board of Inland Revenue — Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 100, Sched. D, Cases 1, 3, 4, 5 — Income Tax Act, 1853 (16 & 17 Vict. c. 34), ss. 2, 5 — Taxes Management Act, 1880 (43 & 44 Vict. c. 19), s. 57 — Inland Revenue Regulation Act, 1890 (53 & 54 Vict. c. 21), s. 1.

  4 Statutes considered

• In Re Stanley’s Settlement; Maddocks v Andrews

  13 Mar 1916 [1916] 2 Ch 50, Ch D

  DEED — Construction — Estate for Life by Implication.
  SARGANT J. (after stating the questions raised by the summons). The settlement which I am asked to construe is a badly drawn document. The settlor thereby assigned certain leasehold property to trustees, upon trust, after paying the outgoings, to pay the balance of the income thereof to his two daughters, Mrs. Morgans and Mrs. Rees, for their natural lives “as tenants in common and not as joint tenants.” Then the settlement says, “And upon further trust that from and immediately after the decease of the survivor of them, the said Annie Lexley Morgans and Mary Jane Rees (whether in the
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  Case index catchwords

  DEED — Construction — Estate for Life by Implication.

• In Re Musgrave; Machell v Parry

  06 Jun 1916 [1916] 2 Ch 417, Ch D

  Subsequent citations: 2.
  SETTLED LAND — Tenant for life — Person having the Powers of a Tenant for Life
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  SETTLED LAND — Tenant for life — Person having the Powers of a Tenant for Life — Tenants for Life subject to a Trust to accumulate all Rents for Ten Years and apply the same for making a Road — Settled Land Act, 1882 (45 & 46 Vict. c. 38), s. 2, sub-s. 7; s. 58, sub-s. 1, clause vi. — Bequest of Annuity “to be paid without deductions” — Income Tax — Payment by Trustees without deducting Income Tax — Mistake in Law — Right of Trustees to recoup themselves for Payments of Income Tax made by Mistake out of future Payments of Annuities.

  1 Statute considered

• In Re Crocker; Crocker v Crocker

  26 Oct 1915 [1916] 1 Ch 25, Ch D

  WILL — Construction — Hotchpot Clause
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  WILL — Construction — Hotchpot Clause — Specific Stocks settled by Testator on his Daughters in his Lifetime — Diminution in Value at Testator's Death — Date at which Value of Stocks should be ascertained when brought into Hotchpot — Estate Duty in respect of Settled Properties — Deduction in ascertaining Value.
• In Re Bernard’s Settlement; Bernard v Jones

  30 Mar 1916 [1916] 1 Ch 552, Ch D

  Subsequent considerations : 1 neutral.
  SETTLEMENT — Testamentary Power of Appointment — Appointment by Will
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  Case index catchwords

  SETTLEMENT — Testamentary Power of Appointment — Appointment by Will — Revocation and New Appointment by Codicil upon Invalid Trusts — Original Appointment operative.