BURCHELLS.
C.T.D.BURCHELL.
A.W.BURCHELL.
24
5, The Sanctuary,
Westminster, S.W. 1.
TELEPHONE - ABBEY 3108 (2 LINES)
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PLEASE ADDRESS YOUR REPLY TO
THE FIRM AND REFER TO INITIAL.
M.
10th July
1936........
sir,
Por
We have been instructed by the Secretary of State
for the Colonies to inquire if you would be willing to supply
him with certain information as to the practice of your Depart-
ment with regard to the assessment of Estate Duty in circum-
stances similar to those set out below. The matter in question
has arisen in one of the Crown Colonies in which the Estate Duty
law (as far as this particular point is concerned) is exactly
similar to that in force in England. An Appeal to the Judicial
Committee of the Privy Council is at present contemplated and,
before any further steps are taken, the Secretary of State wishes
to be informed of the English Estate Duty Office practice.
By his Will dated the 17th April 1925, the Testator
bequeathed an annuity or annual sum of £10,000 sterling to his
wife during her life clear of all death duties and income tax.
He gave his Trustees a power of appropriation by Clause 13 of
his Will which reads as follows :-
"13. I declare that my Trustees shall be at liberty if
they so think fit to appropriate and set apart out of my residuary estate investments representing such a capital fund as shall at the time of appropriation be sufficient to produce the annual sums directed to be paid by Clause 5 of this my Will with such a liberal margin for contin- gencies as in the opinion of my Trustees shall be sufficient And I declare that when such appropriation has been made the said annual sums shall be wholly charged on the investments so appropriated in exoneration
The Controller, Estate Duty Office.
1.