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 the non-charitable beneficiaries.
References: Times 19-Mar-1999, Gazette 17-Mar-1999, Gazette 31-Mar-1999
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Last Update: 21 November 2020; Ref: scu.82145