A gift over in the event of a prior legatee having only one child takes effect if the prior legatee has no child.
Citations:
(1813) 3 Ves and B 313
Jurisdiction:
England and Wales
Citing:
Applied – Jones v Westcomb 1711
A gift on a contingency which does not occur nevertheless takes effect on the happening of an event which is a fortiori. . .
Cited by:
Cited – Venables and others v Hornby (Her Majesty’s Inspector of Taxes) HL 4-Dec-2003
The company director taxpayer had retired from his company but stayed on as an unpaid non-executive director. The trust deed for the company’s pension scheme provided for payments to be made to an employee. The director sought relief from payment of . .
Lists of cited by and citing cases may be incomplete.
Wills and Probate
Updated: 12 May 2022; Ref: scu.189913
