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Re Rose
''Re Rose'' () (EWCA Civ 4 ) is a case in English trusts law and English property law. It established that if a donor has done everything that can be expected of him to transfer legal title, but the transfer is delayed by the routine operation of the law then the gift is still effective. This is sometimes called the "Re Rose principle",〔A Hudson, ''Equity & trusts'' (2009) 189〕 or the "every effort rule".〔M Haley and L McMurty, ''Equity & Trusts'' (2014) 95〕
==Facts==
Mr Eric Rose wished to transfer shares in the Leweston Estates Co to Mrs Rose, in consideration of her love and affection. He filled in the share transfer forms in 30 March 1943, and handed them to the Mrs Rosamond Rose, who gave them to the company. The company directors could refuse to register share transfers. But the company registered the claimants as shareholders in Mr Rose’s place in 30 June 1943. Mr Rose died on 16 February 1947. The Inland Revenue wished to charge a tax, estate duty, on the transfer. It claimed the gift was not effected before 10 April 1943, so the tax was due. This was the relevant date under the Customs and Inland Revenue Act 1881 section 38(2)(a), the Customs and Inland Revenue Act 1889 section 11(1) and the Finance Act 1894 section 2(1)(c). If, however, the transfer took place in March, no tax would be due.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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