Scott v Inland Revenue Comrs

Subject Matter

REVENUE — Estate duty — Settlement — Tenant for life in possession — Purchase of contingent reversionary life estate — Settlement on discretionary trusts — Falling into possession of reversionary life estate — Death of tenant for life in possessio

[1937] AC 174; [1936] 3 All ER 752; 53 TLR 130, HL

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 &#

[1935] Ch 246, CA

Appellate History

Scott v Inland Revenue Comrs [1935] Ch 246, CA

Order of the Court of Appeal affirmed.

Scott v Inland Revenue Comrs [1937] AC 174; [1936] 3 All ER 752; 53 TLR 130, HL

Subscribe or Register to access the full case information page. Registered users can access three Law Reports, three case information pages and perform three Case Genie searches per month. If you already have an ICLR account please log in. For other queries or to request a free trial please contact ICLR.

MoJ users should log in here.

We use cookies on this website, you can read our Privacy and Cookies Policy. To use website as intended please Accept Cookies