Macmillan Cancer Support v Hayes & anr [2018] WTLR 243

Wills & Trusts Law Reports | Spring 2018 #171

Peter Thomson and his wife, Sheila Mary Thomson, were a loving and devoted lifelong married couple who had no children. He was 84 and had recently been diagnosed with prostrate cancer and had a grossly enlarged aorta which could rupture at any time. She was aged 88 and, due to the severity of her dementia, had been consigned to live in a care home. They had both made similarly worded wills in favour of each other and, on the death of the survivor, for the benefit of charities and friends. According to the findings of fact made by the coroner, on 18 April 2015 Peter collected Sheila from ...

The Pollen Estate Trustee Co Ltd & anr v HMRC [2013] EWCA Civ 753

Wills & Trusts Law Reports | November 2013 #134

The Pollen Estate Trustee Company (PETCL) held various London properties on trust for the beneficiaries of the Pollen Estate Trust (PET). Two of the beneficiaries of the PET were charities, being the Church Commissioners and Greenwich Hospital. From time to time PETCL bought and sold property. The appeal concerned four properties bought by PETCL on behalf of the PET between 2006 and 2008.

KCL is a charity. It operates a shared equity scheme under which it participates in the acquisition of homes for its employees in return for a share in the equity in the property proportionate to...