Parkes v Parkes

• Jurisdiction: Ireland
• Judgment Date: 01 January 1980
• Date: 01 January 1980
• Court: High Court

(H.C.)

Parkes

and

Parkes

Deception - Husband purchasing property in name of wife - Presumption of the advancement rebutted - Resulting trust - Huband procuring wife to make false declaration in conveyance - Husband subsequently invoking court's aid to enforce trust -Whether husband entitled to relief in equity -Finance (No. 2), Act, 1947 (No. 11) - s. 13 (1), (4) and (5) - Finance Act, 1951 (No. 15), s. 17 - Land Act, 1965 (No. 2), ss. 45 (2) (a), 45 (3) - Finance Act, 1965 (No. 22), s. 66 (6).

The plaintiff, who prior to her divorce in 1969 had been the defendant's wife, was the registered owner of land purchased by her husband in October, 1965. The deed of conveyance contained a false certificate asserting that the plaintiff, an Irish citizen, was entitled to the entire beneficial ownership. The defendant, in directing that the land be conveyed into his wife's name, was motivated by the desire to avoid the obstacles associated with the purchase of land by non-nationals. As a British subject he would have been required to pay stamp duty at the higher rate of 25% imposed by s. 13 (4) of the Finance (No. 2) Act, 1947, and to submit to the doubt and delay of obtaining the consent of the Land Commission to the sale...