Citations:
[1995] STC 210
Jurisdiction:
England and Wales
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 . .
Lists of cited by and citing cases may be incomplete.
Wills and Probate
Updated: 28 April 2022; Ref: scu.180967
