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The Weekly Notes Volume 31 (Paperback) Loot Price: R943
Discovery Miles 9 430
The Weekly Notes Volume 31 (Paperback): Incorporated Council of Law Wales

The Weekly Notes Volume 31 (Paperback)

Incorporated Council of Law Wales

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Loot Price R943 Discovery Miles 9 430 | Repayment Terms: R86 pm x 12*

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1896 Excerpt: ...it as leiiig, "situate out of the United Kingdom," although, in a sense, it has no situs of its own. But if, before the Act, legacy duty was payable in respect of it, estate duty is now payable. Thus the question is, would legacy duty have l-en payable before the Act upon these mortgages of foreign property? I was surprised to hear it stated that, to the present, there had not been any decision upon this question. This seems extraordinary, considering the large number of mortgages of foreign railways which are held by persons domiciled in London. If the debts secured by the mortgages were not charged upon real estate, admittedly they would havo been liable to legacy duty. The basis of the decision of the House of Lords in Thomson v. Advocate-General, 12 CI. & F. 18, is contained in the following sentence of the opinion of the Judges, as delivered by Tind tl, C.J.: --" We cannot consider that any distinction can be properly made between debts due to a testator from jKjrsons resident in the country in which the testator is domiciled at the time of his death, and debts due to him from debtors resident in another and a different country; but that all such debts do equally form art of the personal property of the testator or intestate, and must all follow the same rule, namely, the law of the domicil of the testator or intestate." Upon the other baud, it is clear that if a person domiciled in this country had, at the time of his death, an estate in land in a foreign country, which estate was not subject to redemption, and was not held as security for a debt, that estate would constitute immoveable property in the foreign coimtry, and as such would not be subject to legacy duty. Thus the net question is, what is the effect of these deb...


Imprint: Rarebooksclub.com
Country of origin: United States
Release date: March 2012
First published: March 2012
Authors: Incorporated Council of Law Wales
Dimensions: 246 x 189 x 16mm (L x W x T)
Format: Paperback - Trade
Pages: 308
ISBN-13: 978-1-155-11382-1
Categories: Books
LSN: 1-155-11382-9
Barcode: 9781155113821

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