 1 that property passing on the death of the deceased is to include the property following: " (a) Property of which the deceased was at the time of his death competent to dispose." We are not here concerned directly with this sub-section, but it is not...  The Law Reports. Queen's Bench Division - Seite 3831898Vollansicht - Über dieses Buch
 | 1916 - 626 Seiten
...800). The question there was whether a donation inier riñan el nxorem was liable in estate duty as "property of which the deceased was at the time of his death competent to dispose." His Lordship adds, " within the meaning " of the Finance Act, and proceeds : "To put it otherwise,... | |
 | 1901 - 738 Seiten
...regards estate duty) where inventory duty has already been paid (as was the case here in 1882), unless the deceased was at the time of his death competent to dispose of the property. But then sect. 21 must be read along with sect. 23 (14), which provides that "settled... | |
 | Joshua Williams, Thomas Cyprian Williams - 1894 - 720 Seiten
...projwrty passing on the death of the deceased (see sect. 22 (1, /. I.)) shall be deemed to include (a) property of which the deceased was at the time of his death competent to dispose (see sect. 22 (2)); (6> v. property in which the deceased or any other person had an interest censing... | |
 | Royal Commonwealth Society - 1897 - 524 Seiten
...on the death of the deceased shall be deemed to include the property following, that is to say : l (a) Property of which the deceased was at the time of his death competent to dispose ; (6) Property in which the deceased, or any other person, had an interest, ceasing on the death of... | |
 | Royal Colonial Institute (Great Britain), Royal Empire Society (Great Britain) - 1897 - 522 Seiten
...passing on the death of the deceased shall be deemed to include the property following, that is to say: 1 (a) Property of which the deceased was at the time of his death competent to dispose ; (6) Property in which the deceased, or any other person, had an interest, ceasing on the death of... | |
 | Henry Seaborne, William Arnold Jolly - 1897 - 406 Seiten
...leasehold property is liable to estate duty if it falls within one of the following categories (/) :— I. Property of which the deceased was at the time of his death competent to dispose; II. Property in which the deceased or any other person had an interest ceasing on the death of the... | |
 | 1898 - 818 Seiten
...the most important for present purposes of these explanatory provisions. It provides by sub-section 1 that property passing on the death of the deceased...it as indicating, in connection with the subsequent explana» Ст. OF APP. IN HE ESTATE DUTY PAYABLE ox THE DEATH OF тнл 21Ш EARL COWLEY. Ст. or... | |
 | William Howland Jackson, Thorold Gosset - 1898 - 518 Seiten
...is liable to a duty called "estate duty"(b). Property passing on death is deemed to include— (1) Property of which the deceased was at the time of his death competent to dispose, or of which he would have been competent to dispose had he at that time been *a/ juris (c). This includes... | |
 | 1900 - 952 Seiten
...of the deceased shall be deemed to include the property following, that is to say (inter alia) : " (a) Property of which the deceased was at the time of his death competent to dispose." Sect. 6 : " (1.) Where property in respect of which estate duty is leviable, is settled by the will... | |
 | 1900 - 840 Seiten
...Соивт. the contention that within section 2 (1) of that Act it is liable to estate duty as being property of which the deceased was at the time of his death competent to dispose. I do not feel that I derive any assistance in construing these words from the terms of the Finance... | |
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