Results: 93

• In Re Smallwood, Decd Smallwood v Martins Bank Ltd

  17 Jan 1951 [1951] Ch 369, Ch D

  FAMILY PROVISION — Evidence of testator's reasons — Whether limited to reasons expressed by testator in connexion with his will
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  Case index catchwords

  FAMILY PROVISION — Evidence of testator's reasons — Whether limited to reasons expressed by testator in connexion with his will — Whether limited to statements in writing — Inheritance (Family Provision) Act, 1938 (1 & 2 Geo. 6, c. 45), s. 1, sub-s. 7.

  1 Case considered

  1 Statute considered

• In Re Green, Deceased Lindner v Green

  16 Oct 1950 [1951] Ch 148, Ch D

  Subsequent citations: 6.
  WILL — Mutual wills — Husband and Wife
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  WILL — Mutual wills — Husband and Wife — Agreement by each spouse to give effect to testamentary dispositions of the other — Absolute gift to survivor — Direction by survivor to divide residue into husband's and wife's moieties — Fresh will by survivor after accepting benefits — Deceased spouse's moiety subject to trust in hands of survivor.

  2 Case(s) considered

• In Re Lyons; Barclays Bank Ltd v Lyons

  11 Jul 1951 [1951] Ch 1093, Ch D

  03 Dec 1951 [1952] Ch 129, CA

  WILL — Annuity payable by trustees “free of income tax” — Recovery by annuitant of tax paid in respect of annuity by reason of business losses
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  WILL — Annuity payable by trustees “free of income tax” — Recovery by annuitant of tax paid in respect of annuity by reason of business losses — Annuitant's liability to account to trustees — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), s. 34.

  1 Case considered

  1 Statute considered
• Burgess v Cox

  28 Nov 1950 [1951] Ch 383, Ch D

  Subsequent considerations : 1 negative. Subsequent citations: 3.
  VENDOR AND PURCHASER — Oral contract — Memorandum in writing
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  VENDOR AND PURCHASER — Oral contract — Memorandum in writing — Two documents — Document recording sale signed by vendor only — Construction — Validity — Material term omitted — Law of Property Act, 1925 (15 Geo. 5, c. 20), s. 40.

  4 Case(s) considered

  1 Statute considered

• Leeman v Stocks

  17 Apr 1951 [1951] Ch 941, Ch D

  Subsequent citations: 6.
  VENDOR AND PURCHASER — Sale by public auction — Memorandum of agreement
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  VENDOR AND PURCHASER — Sale by public auction — Memorandum of agreement — Date for completion inserted before sale — Vendor's initials and surname inserted by auctioneer also before sale — Purchaser's name added by auctioneer after sale — Signature over stamp by purchaser after sale at auctioneer's request — Allegation by vendor of no contract — Law of Property Act, 1925 (15 Geo. 5, c. 20), s. 40.

  3 Case(s) considered

  1 Statute considered

• In Re Playfair, Decd; Palmer v Playfair

  07 Jun 1950 [1951] Ch 4, Ch D

  Subsequent citations: 1.
  SETTLEMENT — Will — Gift on trusts of the settlement
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  SETTLEMENT — Will — Gift on trusts of the settlement — Accretion or independent settlement.

  10 Case(s) considered

• In Re Power’s Settlement Trusts; Power v Power

  04 Apr 1951 [1951] Ch 689, Ch D

  09 Jul 1951 [1951] Ch 1074, CA

  TRUSTEE — Appointment of additional trustee — Statutory power
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  TRUSTEE — Appointment of additional trustee — Statutory power — Donee of power not entitled to appoint himself — Trustee Act, 1925 (15 Geo. 5, c. 19), s. 36, sub-s. 6.

  5 Case(s) considered

  1 Statute considered

• In Re L— (Infants)

  07 Mar 1951 [1951] Ch 756, Ch D

  JUSTICES — Practice — Infant
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  JUSTICES — Practice — Infant — Maintenance order — Application to vary — Justices' refusal to adjudicate — Validity — “More conveniently “… dealt with by … High Court” — Guardianship of Infants Act, 1925 (15 & 16 Geo. 5, c. 45), s. 7, sub-s. 3.

  1 Statute considered
• Yates v Starkey

  18 Jul 1950 [1951] Ch 45, Ch D

  05 Mar 1951 [1951] Ch 465, CA

  Subsequent considerations : 1 positive. Subsequent citations: 6.
  REVENUE — Income tax — Allowances
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  REVENUE — Income tax — Allowances — Divorce Court order for children's maintenance — “Annual sum … less tax, in trust for … the … children” — Validity — Construction — Whether a “settlement” — Taxpayer a “settlor” — Right to claim allowances — Supreme Court of Judicature (Consolidation) Act, 1925 (15 & 16 Geo. 5, c. 49), s. 193, sub-ss. 1 and 3 — Finance Act, 1936 (26 Geo. 5 & 1 Edw. 8, c. 34), s. 21 — Matrimonial Causes Act, 1937 (1 Edw. 8 & 1 Geo. 6, c. 57), s. 10, sub-s. 4.

  5 Case(s) considered

  1 Statute considered

• In Re Cunliffe-Owen, Decd; Mountain v Comber

  06 Jun 1951 [1951] Ch 964, Ch D

  REVENUE — Will — Death duties to be paid out of residue
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  Case index catchwords

  REVENUE — Will — Death duties to be paid out of residue — Incidence of foreign duty — Estate duty — Testamentary expenses — English duties on foreign personalty — Canadian succession duty — Relief from double taxation — Credit allowed ag result of double taxation — How apportionable among beneficiaries — Double Taxation Relief (Estate Duty) (Canada) Order, 1946 (S. R. & O. 1946, No. 1884) — Procedure with regard to concession in respect of South African succession duty.

  3 Case(s) considered

  1 Statutory Instrument considered