Belaney v Belaney: 1867

The testator bought the residue of a 99 year lease and took an assignment of the term. In the following year he bought the freehold reversion and, by a deed which recited that he was desirous that the term should not merge in the freehold, the reversion was conveyed to a trustee for him. He afterwards made a will bequeathing his personal estate.
Held: The reversion did not pass, but the term did: ‘It is most important to observe, that in the conveyance of the reversion, taken by the testator within a year after the assignment of the term to him, it is stated that the conveyance is taken to a trustee for the express purpose of preventing merger. The term, therefore, remained in the testator as personal estate’
Lord Chelmsford
(1867) 2 Ch.App138
Cited by:
CitedIngram and Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue CA 28-Jul-1997
The deceased had first conveyed property to her solicitor. Leases back were then created in her favour, and then the freeholds were conveyed at her direction to her children and grandchildren. They were potentially exempt transfers.
Held: . .
Times 11-Sep-97, Gazette 10-Sep-97, [1997] EWCA Civ 2212, [1997] 4 All ER 395, [1997] STC 1234

These lists may be incomplete.
Updated: 15 December 2020; Ref: scu.223769