NEW LORD PLUNKET
TWO BROTHERS APPOINTED GUARDIANS. A DEATH DUTIES PROBLEM. The “Daily Telegraph,” London, stated recently that it undersood that the guardians of the new Lord Plunket, who is 14 years old, and his two brothers had been appointed. They were the Marquess of Londonderry and the Hon. Denis Kiwa Plunket, the 28-year-old youngest brother of the late Lord Plunket, who was 38. Lord Plunket will remain at Eton. Robin, his 12-year-old brother, has returned to his preparatory school at Broadstairs, while Shaun, who will-be seven on April 5, is still at home in London.
Legal problems will be raised when the question of death duties payable from the estate of Lord and Lady Plunket is considered. Under the Law' of Property Act it will be presumed that Lord Plunket, who was a year older than his wife, died first in the air liner tragedy in America, but the fact that Lady Plunket died immediately after is likely materially to reduce the amount of death duties payable. Under the Finance Act of 1914, where property consists of land or a business not carried on by a company, when a second death occurs within one year of the first death from which duty has been paid, the amount payable is reduced by half.
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https://paperspast.natlib.govt.nz/newspapers/WAITA19380402.2.29
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Wairarapa Times-Age, 2 April 1938, Page 5
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213NEW LORD PLUNKET Wairarapa Times-Age, 2 April 1938, Page 5
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