An entailed estate, destined to A ‘in liferent, and to the heirs-male procreated or to be procreated of his body in fee, ‘ passed in terms of the destination to B, who was served as nearest heir-male of tailzie and provision to C, his uncle, the immediately preceding substitute. Held (aff. judgment of Court of Session) that in the sense of the Succession-Duty Act, B took not by disposition but by ‘devolution of law;’ that accordingly C, and not A, was his predecessor, and that he was therefore liable to pay a duty of three per cent.
Judges:
Lord Hatherley, Lord Selborne, Lord Blackburn, and Lord Gordon
Citations:
[1878] UKHL 373, 15 SLR 373
Links:
Jurisdiction:
Scotland
Taxes – Other
Updated: 06 October 2022; Ref: scu.646298