References:  STC 210
Jurisdiction: England and Wales
This case is cited by:
- Not followed – In Re Ratcliffe, Deceased ChD 19-Mar-1999
When apportioning a residuary estate between charitable and non-charitable beneficiaries, the debts should be paid first, the estate divided, and only then the Inheritance Tax calculated. The gross division system used in this case had prejudiced . .
(Times 19-Mar-99, Gazette 17-Mar-99, Gazette 31-Mar-99)
These lists may be incomplete.
Last Update: 26 November 2020; Ref: scu.180967