Citations:
1989 SLT 177
Jurisdiction:
Scotland
Cited by:
Cited – Guild v Inland Revenue Commissioners HL 6-May-1992
The will left land for a sports centre to a local authority which no longer existed. If the gift was charitable, the gift would be applied cy pres, but if not it would fail and pass to the family and be subect to Inheritance Tax.
Held: A gift . .
Lists of cited by and citing cases may be incomplete.
Wills and Probate
Updated: 05 May 2022; Ref: scu.273190