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Family And Children [1942] EACA 12

Public Trustee of the Colony and Protectorate of Kenya v Ussher and Another

Public Trustee of the Colony and Protectorate of Kenya v Ussher and Another (Civil Case No. 84 of 1942. O.S.) [1942] EACA 12 (1 January 1942)

Court
East African Court of Appeal
Case number
Civil Case No. 84 of 1942. O.S.
Judge
Sheridan CJ

Construction of a will’s tax-free annuity clause: the estate was liable for UK and Kenya income tax, but not Irish Free State tax arising after the annuitant moved abroad.

  • Will Construction
  • Annuities
  • Income Tax Liability
  • Estate Duties
  • Change Of Domicile
  • Will-construction
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