Trevor's Taxes on Succession: A Digest of the Statutes and Cases (including Those in Scotland and Ireland) Relating to the Probate, Legacy, and Succession Duties, with Practical Observations and Official Forms |
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Trevor's Taxes on Succession: A Digest of the Statutes and Cases ... Charles Cecil Trevor No preview available - 2015 |
Trevor's Taxes on Succession: A Digest of the Statutes and Cases ... Charles Cecil Trevor No preview available - 2018 |
Common terms and phrases
affidavit aforesaid Ages Ages amount or value applied Attorney-General benefit bequeathed bequest chargeable with duty charged Commissioners of Stamps Court of Exchequer Crown death debts deceased deducted deed deponent died directed disposition domiciled Duty on legacies duty payable duty was payable Elder Ages England estate and effects executors Francis Seymour Conway fund further enacted gift given granted held hereby heritable husband imposed Inland Revenue interest intestacy inventory Ireland leasehold leasehold estates Legacy Duty Acts legacy or residue legatee letters of administration liable to duty liable to legacy Lord Lord Advocate ment paid person or persons personal estate personal property possession pounds per centum power of appointment predecessor probate duty probate or letters real estate real property remainder Schedule Scotland sell settlement share sold stamp duty succession duty successor TABLE II.-continued testamentary instrument testator's trustees value thereof wife Younger Lives Younger Values
Popular passages
Page 274 - Every past or future disposition of property, by reason whereof any person has, or shall, become beneficially entitled to any property or the income thereof upon the death of any person dying after the time appointed for the commencement of this Act, either immediately or after any interval...
Page 16 - Journal. Smith's Manual of Equity Jurisprudence. — A Manual of Equity Jurisprudence for Practitioners and Students, founded on the Works of Story, Spence, and other writers, and on more than, a thousand subsequent cases, comprising the Fundamental Principles and the points of Equity usually occurring in General Practice. By JOSIAH W. SMITH, BCL, QC Thirteenth Edition. 12mo. 1880. 12».
Page 107 - Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of six per centum of the clear value of such interest in such property.
Page 248 - ... and in any such action the defendant may plead the general issue, and give this Act and the special matter in evidence at any trial to be had thereupon...
Page 29 - Addison on Wrongs and their Remedies.— Being a Treatise on the Law of Torts. By CG ADDISON, Esq., Author of
Page 183 - Quakers, that the estate and effects of the deceased for or in respect of which the probate or letters of administration is or are to be granted, exclusive of what the deceased shall have been possessed of or...
Page 14 - Fisher's Digest of the Reported Cases determined in the House of Lords and Privy Council, and in the Courts of Common Law, Divorce, Probate, Admiralty and Bankruptcy, from Michaelmas Term, 1756, to Hilary Term, 1870 ; with References to the Statutes and Rules of Court. Founded on the Analytical Digest by Harrison, and adapted to the present practice of the Law. By R A.
Page 273 - Most Gracious Sovereign, , WE, your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, towards raising the...
Page 5 - Municipal Elections Act, 1875, and the Parliamentary Elections (Returning Officers) Act, 1875. By GERALD AR FITZGERALD, MA, of Lincoln's Inn, Esq., Barrister-at-Law. Fcap. 8vo. 1876. 5s. 6d. " A useful guide to all coucerned in Parliamentary and Municipal Elections."— Law Uagatine.
Page 286 - ... if the duty so assessed shall exceed the duty assessable according to the return made to the commissioners, and with which they shall have been dissatisfied, and if there shall be no appeal against such assessment, then it shall be in the discretion of the commissioners, having regard to the merits of each case, to charge the whole or any part of the expenses incident to the taking of such last-mentioned account and estimate...