ESTATE DUTY

Evening Post, Volume CXI, Issue 119, 22 May 1931, Page 11

ESTATE DUTY

WRONG ASSESSMENT

Judgment in favour of the appellant was given by the Court of Appeal to-day in the case in which Linda Beatrice RhodesMoorhouse, of London, widow, as administratrix of the estate of the late William Barnard Rhodes Ehpdes-Moorhoiise, appealed agaiDßt an assessment of- estate duty made by the Commissioner of Stamp Duties. . ■ . ■!„ In assessing the estate, duty m respect ot the dutiable estate'of the deceased, the Commissioner included in it the estate tail created by the will of the testator. The appeal waß: brought from that assessment. ■'•■"'. The answer to the question submitted to the Court, stated the judgment, was that the estate tail did not vest in the deceased and the assessment ■ made by the respondent in assessing the estate duty in' respect of the dutiable estate of the deceased was wrong; and that the estate tail, not having been vested in the deceased, was not liable to assessment for estate duty under the Death Duties Act, 1909. ■ '

The appellant was allowed 100 guinea* costs. . At the hearing of the appeal,' Mr. A. Gray, K.C., with him Mr. B. IV Had- : Held, appeared for the appellant, and the Solicitor-General (Mr. A. Fair, K.C.), with Mr. Taylor, for the respondent.