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The Law Reports (King's Bench Division)

[1917] 2 KB 427

[KING'S BENCH DIVISION]

ATTORNEY-GENERAL v. WATSON AND OTHERS.

1917 May 9.

LUSH J.

Revenue — Estate Duty — Property passing on Death — Benefit accruing from Cesser of Interest — Cesser of Annuity payable out of Residuary Estate — Finance Act, 1894 (57 & 58 Vict. c. 30), ss. 1, 2, sub-s. 1 (b); s. 7, sub-s. 7 (b).

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