Russell's Exor v Balden

JurisdictionScotland
Year1989
Date1989
CourtCourt of Session
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3 cases
  • Guild v Commissioners of Inland Revenue
    • United Kingdom
    • House of Lords
    • 27 February 1992
    ...to indicate that the selection of the Town Council to administer the bequest involved delectus personae (Russell's Executor v. Balden, 1989 S.L.T. 177). 4 The appellant then presented a petition to the Inner House for approval of a cy-près scheme for the future administration of the bequest......
  • Guild v Commissioners of Inland Revenue
    • United Kingdom
    • Court of Session
    • 15 March 1991
    ...& Ors TAX(1980) 54 TC 413 Lindsay's Trustees v Lindsay SC1938 SC 44 Nottage, Re ELR[1895] 2 Ch 649 Russell's Executor v Balden & Ors 1989 SLT 177 Scottish Flying Club v IR Commrs TAX(1935) 20 TC 1 Capital transfer tax - Bequest for sporting purposes - Charitable purposes - Residue of estate......
  • RUSSELL'S EXECUTOR v Commissioners of Inland Revenue
    • United Kingdom
    • House of Lords
    • 27 February 1992
    ...the fundin medio for the purposes of his administrative claim which he had lodged for the approval of a cy-prs scheme: [seeRussell's Exor. v. BaldenUNK 1989 S.L.T. 177]. A scheme providing an administrative machinery and amended purposes was subsequently approved by the Court of Session. Th......