The Gazette 1967/71

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. 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 REGISTERED LAND DISCHARGE FROM DEATH DUTIES

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 report of a case—In re Marsh Granville (24 Ch. p.ll) is brought to the attention of members. A contract entered into in 1882 for the sale of 52