COURT OF SESSION (FIRST DIVISION)–

31ST JANUARY AND 1ST MARCH 1974

Capital gains tax–Scottish executry–Trustees and executors under trust disposition and settlement–Assets disposed of in course of administration– Whether ‘settled property’–Whether residuary legatee ‘absolutely entitled as against the trustee’–Finance Act 1965 (c. 25), s. 22(5); Finance Act 1969 (c. 32), Sch. 19, para. 9.

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