214 / 736
balance being a fair charge for his drawings. Mr. Mackesy but not far short. Mr. Justice Baker
Buckland was accordingly awarded £161 damages
said he concurred in
the conclusion that Mr.
against Mr. Watt.
Mackesy was not negligent but without any en-
Lord Justice Salmon in a concurring judgment
thusiasm.
indicated that the evidence in this case fell short
[Buckland v Mackesy; Buckland v Heinz (The
of establishing negligence on
the part of Mr.
Times, 17th October 1968)].
OFFICE OF THE REVENUE COMMISSIONERS
(Estate Duty Branch)
INLAND REVENUE AFFIDAVITS
The Revenue Commissioners give notice that as from 1st January 1969 Inland
Revenue Affidavits leading to a primary grant of representation cannot be accepted
for assessment if they are not in the form prescribed for the type of case to which
the application for grant refers.
The prescribed forms are:
FORM A
For use in all cases except those for which Froms Al and A2 are
appropriate.
FORM Al
For use where
(i) the deceased died on or after 1st January 1967,
(ii) his gross estate did not exceed £3,000,
(iii) his domicile at death was in THE STATE, and
(iv) No property passed or is deemed to have passed on his death
otherwise than under his will or intestacy.
FORM A2
For use where
(i) the deceased died before 1st January 1967,
(ii) the gross value of the .property which passed or was deemed on
pass on his death did not exceed £500 gross.
NOVEMBER 1968
70