The Weekly Law Reports
[1956] 2 WLR 578
[PRIVY COUNCIL.]
FLORENCE EMMA WARD AND OTHERS APPELLANTS; AND COMMISSIONER OF INLAND REVENUE RESPONDENT.
ON APPEAL FROM THE COURT OF APPEAL OF NEW ZEALAND.
1956 Feb. 14.
VISCOUNT KILMUIR L.C., LORD OAKSEY, LORD MORTON OF HENRYTON, LORD RADCLIFFE, AND LORD COHEN.
New Zealand
— Revenue
— Estate duty
— Transfer of real property
— In consideration of annuity for life
— “Disposition of property”
— “Accompanied by … a contract for … benefit to the deceased”
— Property liable to duty on death
—
Death Duties Act, No. 21 of 1921 (New Zealand), s. 5 (1) (j) (ii).
Revenue
— Estate duty.