The Finance Act, 1894, (57 & 58 Vict. C. 30), So Far As It Relates to Estate Duty And the Succession Duty, With An Introduction And Notes

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The best evidence that all Estate daty has been paid, will be the certificate under s. ] 1 (1).
2. Where a sum is being charged on property, whether as capital or as an annuity, it will be necessary to consider whether the person entitled to such charge is to bear any Estate duty that may be payable on the same, see s. 14 (1).
3. Where a will disposing of propert}' in the United Kingdom and abroad is made by a person likely to die domiciled in the United Kingdom, he ought to consider whether he
... will appoint one set of executors or two sets, one for property locally situated in the United Kingdom, and the other for property locally situate outside the United Kingdom. As already pointed out, the latter course may greatly affect the amount of Estate duty payable. The existence in some of our colonies of com- panies authorised to discharge the functions of an executor, avoids the difiiculty that might arise owing to the ■unwillingness of anyone in a colony to act as executor.
4. In the case of persons who die domiciled abroad pos- .sessing personal property in the United Kingdom, it is not FORMS.


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