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- Apportionment of Trust Receipts and Outgoings   flag 

[2003] SLC 124
Scottish Law Commission
United Kingdom - Scotland

Legislation Cited

Legislation Name Provision
Wills, Probate and Administration Act 1898 (NSW)
Trusts Act 1973 (Qld) s78
Trustee Act 1958 (Vic) s74
Trustees Act 1962 (WA) s84, s105
Finance Act 1990 s126
Finance Act 1991 s121, s118
Finance Act 1994
Finance Act 1993

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Sinclair v Lee [1993] Ch 497; [1993] 3 All ER 926 Court of Chancery United Kingdom circa 1993 LexisNexis / Westlaw flag 12
[1990] Ch a23 [1990] Ch A23 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 1
Oppenheimer, In re; Oppenheimer v Boatman [1907] UKLawRpCh 29; (1907) 1 Ch 399 Court of Chancery United Kingdom 20 Feb 1907 CommonLII flag 2
Malam, In re; Malam v Hitchens [1894] UKLawRpCh 145; [1894] 3 Ch 578 Court of Chancery United Kingdom 28 Jul 1894 CommonLII flag 10
Bouch v Sproule [1887] UKLawRpAC 21; (1887) 12 AC 385; 29 Ch D 636 Court of Chancery United Kingdom 13 Jun 1887 CommonLII flag 35
(1883) 24 Ch 643 (1883) 24 Ch 643 Court of Chancery United Kingdom circa 1883 LexisNexis / Westlaw flag 1
Brown v Gellatly (1867) LR 2 Ch 751 Court of Chancery United Kingdom circa 1867 LexisNexis / Westlaw flag 4
"A Comparative Overview of the Fair Wear and Tear Exception: the Duty of Holders of Temporary Interests to Preserve Property" (2002) 6 Edinburgh Law Review 85 Edinburgh Law Review United Kingdom - Scotland circa 2002 HeinOnline flag 1
Warren v Keen [1953] EWCA Civ 1; [1954] 1 QB 15; [1953] 2 All ER 1118; [1953] 3 WLR 702 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 9 Oct 1953 BAILII flag 17
Dundee Hospitals Board v Walker [1952] UKHL 1; [1952] SC (HL) 78; [1952] SLT 270; [1952] WN 180; [1952] 1 All ER 896 House of Lords United Kingdom - Scotland circa 1952 BAILII flag 17
Inland Revenue v Reid's Trs [1949] SC (HL) 71 House of Lords United Kingdom - Scotland circa 1949 flag 1
Inland Revenue Commissioners v Fisher's Executors [1926] UKHL TC_10_302; [1926] AC 395; (1925) 1 KB 451; 10 Tax Cas 302; 42 TLR 340 House of Lords United Kingdom 26 Feb 1926 BAILII flag 24
Johnstone v Mackenzie's Trustees [1912] SC (HL) 106 House of Lords United Kingdom - Scotland circa 1912 flag 7
Dick v Audsley [1908] SC (HL) 27 House of Lords United Kingdom - Scotland circa 1908 flag 4
Train v Buchanan's Trs [1907] SC (HL) 26 House of Lords United Kingdom - Scotland circa 1907 flag 1
Lindus & Hortin v Commissioners of Inland Revenue (1933) 17 Tax Cas 442 United Kingdom circa 1933 flag 6
MacTavish v Reid's Trs (1904) 12 SLT 404 United Kingdom - Scotland circa 1904 Westlaw flag 4
Bosanquet v Allen (Inspector of Taxes); Carver v Duncan (Inspector of Taxes) [1985] AC 1082; [1985] 2 WLR 1010 United Kingdom circa 1985 LexisNexis / Westlaw flag 13
(1902) 40 SLR 66 (1902) 40 SLR 66 Singapore - Singapore circa 1902 LexisNexis flag 1
[1907] SC 1067 [1907] SC 1067 United Kingdom - Scotland circa 1907 flag 1
Manclark v Thomson's Trs [1958] SC 147 United Kingdom - Scotland circa 1958 flag 3
Cunard s Trustees [1946] 1 All ER 159; 27 Tax Cas 122 United Kingdom circa 1946 LexisNexis flag 11
Manukau City Council v Lawson [2001] 1 NZLR 599 New Zealand circa 2001 LexisNexis flag 15
3 f 202 3 F 202 circa 1985 5
Martin v City of Edinburgh District Council [1988] SLT 329 United Kingdom - Scotland circa 1988 Westlaw flag 7
Forgie's Trs v Forgie [1941] SC 188 United Kingdom - Scotland circa 1941 flag 1
Milne's Exrs v IRC (1956) 37 Tax Cas 10 United Kingdom circa 1956 flag 1
Glover's Trs v Glover [1913] SC 115 United Kingdom - Scotland circa 1913 flag 5
Naismith s Trustees) v Naismith [1909] SC 1380 United Kingdom - Scotland circa 1909 flag 3
Howard's Trs v Howard [1907] SC 1274 United Kingdom - Scotland circa 1907 flag 2
(1898) 36 SLR 625 (1898) 36 SLR 625 Singapore - Singapore circa 1898 LexisNexis flag 1
[1987] SLT 534 [1987] SLT 534 United Kingdom - Scotland circa 1987 Westlaw flag 2
Re Sechiari [1950] 1 All ER 417 United Kingdom circa 1950 LexisNexis flag 3
Allhusen v Whittell [1867] UKLawRpEq 113; (1867) LR 4 Eq 295 United Kingdom 28 Jun 1867 CommonLII flag 37
Robertson Petr (1914) 1 SLT 492 United Kingdom - Scotland circa 1914 Westlaw flag 1
MacLaren s Settlement Trusts [1951] 2 All ER 414 United Kingdom circa 1951 LexisNexis flag 4
Shaw's Trs v Bruce [1917] SC 169 United Kingdom - Scotland circa 1917 flag 1
Simpson (Davidson s Trustees) v Ogilvy (1910) 1 SLT 45 United Kingdom - Scotland circa 1910 Westlaw flag 3
Andrew's Trs v Hallett [1926] SC 1087 United Kingdom - Scotland circa 1926 flag 1
(1898) 35 SLR 657 (1898) 35 SLR 657 Singapore - Singapore circa 1898 LexisNexis flag 2
Gardiner Baird (1907) 15 SLT 25 United Kingdom - Scotland circa 1907 Westlaw flag 2
Stevenson v Wishart [1987] 1 WLR 1204 United Kingdom circa 1987 LexisNexis / Westlaw flag 1
Howe v Lord Dartmouth [1841] EngR 272; 32 ER 56; 7 Ves 137; 4 Russ 195 United Kingdom circa 1841 CommonLII flag 93
Stronach's Exs v Robertson [2002] SLT 1044 United Kingdom - Scotland circa 2002 Westlaw flag 1
Blyth's Trs v Milne (1905) 7 F 799 circa 1905 7
[1952] SLT (Notes) 23 [1952] SLT (Notes) 23 United Kingdom - Scotland circa 1952 flag 1
Campbell v Wardlaw 10 R (HL) 65 United Kingdom - Scotland circa 1985 flag 14
Trustees of H K Brodie v IR Commissioners (1933) 17 Tax Cas 432 United Kingdom circa 1933 flag 10
Hill v Permanent Trustee Co of New South Wales Ltd [1930] AC 720 United Kingdom circa 1930 LexisNexis / Westlaw flag 35
(1897) 35 SLR 72 (1897) 35 SLR 72 Singapore - Singapore circa 1897 LexisNexis flag 1
[1916] SC 604 [1916] SC 604 United Kingdom - Scotland circa 1916 flag 2
(1871) 8 SLR 638 (1871) 8 SLR 638 Singapore - Singapore circa 1871 LexisNexis flag 1
Wilson Trs v Morton [1938] SLT 215 United Kingdom - Scotland circa 1938 Westlaw flag 1
Ex parte Attwell's Estate [1938] CPD 543 circa 1938 2
117 SP 4/94 117 SP 4/94 circa 1985 1

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