Re Cochrane: CA 1906

(Court of Appeal of Ireland) The court considered the effectivenmess of a gift with a reservation to the donor. As to the Earl Grey case, if ever there was a case to which the statute applied it was The Attorney-General v Grey. The court referred to the various benefits which the donor had retained in that case, including the son’s covenant to pay the rentcharge, but did not mention the reservation of the rentcharge itself.
References: [1906] 2 IR 200
Judges: Fitzgibbon LJ
This case cites:

  • Appeal from – Re Cochrane 1905 ([1905] 2 IR 626)
    (High Court of Ireland) The court considered the effectivenmess of a gift with a reservation to the donor, distinguishing Earl Grey: ‘The limitation of this annuity, although prior to the gift, was, as well as being charged on the land, secured by . .
  • Cited – Grey (Earl) v Attorney General HL 1900 ([1900] AC 124)
    The donor conveyed land to his son by way of gift but reserved an annual rentcharge during his life which was charged on the land conveyed and which his son covenanted to pay (together with the other liabilities of the donor), and retained the right . .

This case is cited by:

  • Appealed to – Re Cochrane 1905 ([1905] 2 IR 626)
    (High Court of Ireland) The court considered the effectivenmess of a gift with a reservation to the donor, distinguishing Earl Grey: ‘The limitation of this annuity, although prior to the gift, was, as well as being charged on the land, secured by . .
  • Cited – Ingram and Palmer-Tomkinson (Executors of the Estate of Lady Jane Lindsay Morgan Ingram Deceased) v Commissioners of Inland Revenue CA 28-Jul-1997 (Times 11-Sep-97, Gazette 10-Sep-97, , [1997] EWCA Civ 2212, [1997] 4 All ER 395, [1997] STC 1234)
    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: . .
  • Cited – St Aubyn v Attorney General HL 12-Jul-1951 ([1952] AC 15, , [1951] UKHL 3, [1951] 2 All ER 473)
    The donor exercised powers of appointment ‘to make some part of the settled property his own’, and it was ‘wholly irrelevant that by a contemporaneous or later transaction he surrenders his life interest in other parts of it’. The different parts of . .

These lists may be incomplete.
Last Update: 22 September 2020; Ref: scu.223761