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5 N. Ir. Legal Q. 64 (1942-1943)
Killed in War Reliefs from Death Duties

handle is hein.journals/nilq5 and id is 66 raw text is: NORTHERN IRELAND LEGAL QUARTERLY Killed in War Reliefs from Death Duties By R. E. M'NEILLY, LL.B. The first Death Duty Act in Great Britain-the Stamp Act, 694-contained provisicns exempting from Duty the property of common seamen and soldiers, an exempti)n extended by subsequent Acts and now incorporated in section 8 (1), Finance Act, 1894. Under this section the property of common seamen, marines and soldiers () who are slain or die in the service of the Crown is exempted from the payment of Estate Duty. This relief is not confined to the estates of servicemen who are killed in war ; all that is required is that they shall have been slain or die in the service of the Crown. If, for example, in time of peace a soldier home on leave falls off a pair of steps in his own home and is killed his estate is entitled to the relief con- ferred by this section. Moreover, complete exemption from Estate Duty (but not Legacy or Succession Duty) is granted irrespective of the value of the property of the deceased. As used in this section the term property has a special and restricted meaning. It includes gifts inter vivos made by the deceased, monies payable under a Policy of Assur- ance effected by the deceased. and property passing on the deceased's death under a Settlement made by him, but not property in which the deceased has a life interest under a Settlement made bv snother person. As the exemption attaches to the pronerty so long as it can be regarded :is under the deceased's control it follows that relief is granted as long as the property devolves under a disposition made by the deceased-e.g., it exempts the property from Estate Duty when it passes on the death of a life tenant under the deceased's Will. The fact that property is exempt from Estate Duty under this section is not. considered to create a liability to Legacy and Succession Duty, from which the property would have been otherwise exempt under section 1, Finance Act, 1894. Important limitations are imposed upon the class -f persons to whom the section applies, the exemption being restricted to the property of common seamen, marines (1) Extended to Airmen by the Air Force (Appliration of Fnactments) (No. 3) Order. 1918. S.R. & 0.. 1918. No. 652. A recent decision of the Scottish Court of Session has held -that a memher of the Home Guard i not a common soldier ', for the purpose of this section.

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