Sneddon and Others v Lord Advocate as Representing the Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judgment Date | 25 January 1954 |
| Judgment citation (vLex) | [1954] UKHL J0125-2 |
| Court | House of Lords |
| Date | 25 January 1954 |
[1954] UKHL J0125-2
House of Lords
Upon Report from the Appellate Committee, to whom was referred the Cause Sneddon and others against Lord Advocate as representing the Commissioners of Inland Revenue, that the Committee had heard Counsel, as well on Wednesday the 11th, as on Thursday the 12th and Monday the 16th, days of November last, upon the Petition and Appeal of George Peat Sneddon, Manufacturer, 114 Cornwall Street, Glasgow, John Duncan, Chartered Accountant, 216 West George Street, Glasgow and Thomas Laurence Grahame Reid, Writer to the Signet, 15 West George Street, Glasgow, the surviving Trustees presently acting under the inter vivos Deed of Trust by the late William Galbraith Hetherington, Manufacturer, 114 Cornwall Street, Glasgow, dated 19th December 1946, and registered in the Books of Council and Session, 10th January 1947, for behoof of his daughter, Miss Elizabeth Jamieson Hetherington, praying, That the matter of the Interlocutor set forth in the Schedule thereto, namely, an Interlocutor of the Lords of Session in Scotland, of the Second Division, sitting as the Court of Exchequer, of the 10th of October 1952, might be reviewed before Her Majesty the Queen, in Her Court of Parliament, and that the said Interlocutor might be reversed, varied or altered, or that the Petitioners might have such other relief in the premises as to Her Majesty the Queen, in Her Court of Parliament, might seem meet; as also upon the printed Case of the Lord Advocate as representing the Commissioners of Inland Revenue, lodged in answer to the said Appeal; and due consideration had this day of what was offered on either side in this Cause:
It is Ordered and Adjudged, by the Lords Spiritual and Temporal in the Court of Parliament of Her Majesty the Queen assembled, That the said Interlocutor of the 10th day of October 1952, complained of in the said Appeal, be, and the same is hereby, Reversed, and that the assessment dated 9th January 1952, for Estate Duty made upon the Appellants in the sum of £9,250 thereby sustained, be, and the same is hereby, Discharged: And it is hereby Declared, That the property taken under an inter vivos disposition made by the late William Galbraith Hetherington within the meaning of section 2 (1) (c) of...
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