125
is applied, for instance, to cases where the surviving
spouse had en annuity simpliciter under the will of the
other spouse.
This statement by ao ominent an authority as Dymond
is, on the face of it,üls turbing, but the wording of the
paragraph in question leaves it open to doubt whether the
author purports to make a statement as to the law or
whether he is stating a practice of the Inland Revenue
Authoritier in Bagland.
notes amar
The cases cited by the parties are dealt with at some
length in the/ Judguats of his monour Sir Atholl MacGregor,
Chief Justice, and those of the eting Chief Justice (ur.
Lind sell) md the Acting ruisne Judge (är. Hayden) who
constituted the Full Court, and it seems unnecessary to
deal further with them in these instructions.
•
After the hearing by the fall wourt and before
judgment by that Court the appellants expressed a wish to bring to the notice of the Court the case re Booth, (1916)
1 Ch. 349, 114 ew imes sports 438. To this the
respondent's advisers consented sa the osse was brought
to the notice of the Court in the letter to the Registrar
dated 6th zebruary, 1966, which appears on pages 27 and 28
of the record.
The contentions of the parties as regards this
are fully set out in the latter and the respondent's
advisure consider that the fhots of this oase afford en
apt illustration of an annuity carved out of #lready settled
funda so distinguished from an annuity simplieiter.
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