The Law Reports (Queen's Bench Division)
[1897] 2 QB 535
[DIVISIONAL COURT]
ATTORNEY-GENERAL v. BEECH AND ANOTHER.
1897 July 28.
POLLOCK B., and RIDLEY J.
Revenue
— Estate Duty
— Marriage Settlement
— Appointment by Tenant for Life subject to Life Interest
— Subsequent Surrender of Life Interest in favour of Remainderman
—
Finance Act, 1894 (57 & 58 Vict. c. 30), s. 1, s. 2, sub-s. 1 (b).