The Law Reports (Chancery Division)
[1935] Ch 246
[COURT OF APPEAL]
SCOTT
v.
COMMISSIONERS OF INLAND REVENUE.
[1934. S. 298.]
1934 Nov. 7,
8,
9.
LORD HANWORTH M.R., ROMER and MAUGHAM L.JJ.
Revenue
— Estate Duty
— Settlement
— Purchase of contingent reversionary life estate
— Settlement on discretionary trusts
— Falling into possession of life estate
— Subsequent death of this tenant for life
— Estate duty
—
Finance Act, 1894 (57 & 58 Vict. c. 30), s. 1.