In Re Musgrave; Machell v Parry

Subject Matter

SETTLED LAND — Tenant for life — Person having the Powers of a Tenant for Life — Tenants for Life subject to a Trust to accumulate all Rents for Ten Years and apply the same for making a Road — Settled Land Act, 1882 (45 & 46 Vict. c. 38), s. 2, sub-s. 7; s. 58, sub-s. 1, clause vi. — Bequest of Annuity “to be paid without deductions” — Income Tax — Payment by Trustees without deducting Income Tax — Mistake in Law — Right of Trustees to recoup themselves for Payments of Income Tax made by Mistake out of future Payments of Annuities.