Lloyd's Law Reports

Professor Robert Merkin KC; Dr Johanna Hjalmarsson

Document

BARCLAY'S TRUSTEE v. INLAND REVENUE COMMISSIONERS

[1975] 1 Lloyd's Rep. 345

HOUSE OF LORDS

Before Lord Reid,Lord Morris of Borth-y-Gest,Viscount Dilhorne, Lord Wilberforce andLord Kilbrandon

Estate duty - Insurance policy - Policy expressed to be for benefit of assured's wife and sons - Beneficial interest in policy in event of wife and sons predeceasing assured - Whether policy to be held in trust for benefit of estate of one or other of beneficiaries - Whether assured effectively excluded from benefit of policy - Married Women's Policies of Assurance (Scotland) Act, 1880, s. 2 - Finance Act, 1894, s. 4.

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