The Gazette 1967/71

60 / 736

felt necessities of the time and be willing to
change and initiate change.
"To this end the Council have decided to invite
a guest speaker to address the members of the
bodies affiliated to the Federation on the subject
of "The Professions in a Changing Society". The
speaker invited to undertake this task is Mr. John
Marsh, the present Director-General of the
British Institute of Management, a former Direc
tor of the Industrial Welfare Society and of the
Institute of Personnel Management. Mr. Marsh
has made a particular study of this problem. He
holds, and has held, many posts and has been
associated with many projects in British public
life which admirably fit him to undertake this
task. The address will be given at the Hibernian
Hotel at 8.0 p.m. on Monday the 4th December
next."
A good representation at this meeting by mem
bers of the Society will enhance the kgal pro
fession's role in the Federation. Further infor
mation can be had from the Honorary Secretary,
Mr. Franklin J. O'Sullivan, (Solicitor), Federa
tion of Professional Associations, 22, Clyde Road,
Ballsbridge, Dublin, 4.
REGISTERED LAND
DISCHARGE FROM DEATH DUTIES
A Member acted for a vendor who acquired
freehold registered land (of which he is now-
registered full owner) on the death intestate of
his father, the previous registered owner, who
died over twelve years ago. Letters of Adminis
tration of the- father's estate - issued more than
twelve yers ago. The solicitor for the purchaser
insisted that the vendor should furnish a certifi
cate of discharge from death duties in the estate
of his late father, despite the fact that the death
occurred more than a period of twelve years ago.
Notwithstanding the fact that the land is regis
tered land, such land is real estate for all other
purposes. The Succession Act, 1965 does not
affect this position. The death on the title could
have given rise to claims for both succession duty
and estate duty.
Succession Duty :
Under section 42 of the Succession Duty Act.
1853 this is a charge.
A purchaser from the successor is not, however,
personally accountable but the charge does, of
course, affect the property in his hands, subject to
the following :—
Section 12 of the Customs and Inland Revenue
Act, 1889, provided that notwithstanding section
42 of the Succession Duty Act, 1853, "real-pro
perty, or any estate or interest therein, shall not,
as regards a purchaser for valuable consideration
. . . remain charged with or liable to payment of
any sum for Succession Duty . . . after the expira
tion of twelve years from the happening of the
event; . . . which gave rise to the immediate claim
to such duty ..."
The protection so given to a purchaser is
absolute. It is immaterial whether he has or has
not notice of a claim.
Estate Duty :—
Section 8(3) of the Finance Act, 1894, makes
the executor of the deceased the only person
accountable for the Estate Duty on the personal
estate of which the deceased was competent to
dispose.
As regards any other property—and this inclu
des the lands in question—section 8(4) casts a
very wide net which brings in, inter alias, "every
person in whom (the property) is vested in
possession by alienation or other derivative title"
and section 9(1) makes the duty a charge on such
property.
A purchaser of real estate is therefore faced
with personal accountability [under section 8(4)]
and a charge on his property [under section
9(1)].
Section 8(2) of the 1894 Act provides, however,
that section 12 of the Customs and Inland
Revenue Act, 1889 (referred to above) "shall
apply as if Estate Duty were therein mentioned as
well as Succession Duty". Consequently, real pro
perty does not remain charged with or liable to
payment of Estate Duty as against a purchaser for
valuable consideration after the expiration of
twelve years from the death which gave rise to the
claim. Then, the question of notice is irrelevant.
The relieving provision applies to the charge
only and does not touch the question of personal
accountability. However, where section 8(2) app
lies it is the official practice to treat the purchaser
as completely in the clear.
In Green's Death Duties, 6th ed., page 558, the
following helpful observation is made :—"In cases
of uncertainty the prudent course for the pur
chaser's solicitor is to place the facts (i.e. the
actual names, dates, etc) before the Estate Duty
Office and to enquire whether the purchaser will
be affected by any claim."
RESTRICTIVE CONDITIONS OF SALE
The following headnote from the re f a
case—In re Marsh Granville (24 Ch. is
brought to the attention of members.
A contract entered into in 1882 for the sale of
52