https://www.taxtmi.com/caselaws?id=25541 Estate duty is chargeable only on property that passes on death, and the deceased must have had an existing property interest within the statutory scheme. Tax refunds that arose only after death were not property available at the time of death and therefore did not pass on death. On that basis, the charging provision was not attracted, and such post-death refunds were held outside the principal value of the estate and not subject to estate duty. en-us Tue, 16 Dec 1986 00:00:00 +0530 Fri, 29 Jan 2010 13:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25541 Estate duty is chargeable only on property that passes on death, and the deceased must have had an existing property interest within the statutory scheme. Tax refunds that arose only after death were not property available at the time of death and therefore did not pass on death. On that basis, the charging provision was not attracted, and such post-death refunds were held outside the principal value of the estate and not subject to estate duty. Case-Laws Income Tax Tue, 16 Dec 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25541