Henderson v HMRC [2017] UKFTT 556 (TC)

Wills & Trusts Law Reports | Autumn 2017 #169

The appellants were the four children of Nicholas Henderson. They appealed under s42 of the Income Tax (Earnings and Pensions Act) 2003 and s207 of the Income and Corporation Taxes Act 1988, against HMRC determinations that they had all been domiciled in the UK since their birth. Strictly this appeal only related to tax years prior to 2008-2009, as a new statutory regime governs appeals relating to questions of domicile thereafter.

The parties were agreed that the appeals could be determined by reference to three questions:

  1. (1) Had Ian Hende...

Wills: One step, two step…

Araba Taylor examines Re Butcher [2015], a case that puts the principles of Gill v Woodall into practice ‘The single test comes into its own where the court has enough facts, expert opinions and other evidence to enable it to make findings as to how the will was prepared and/or executed.’ Before the CA decision …
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Sylvester v Sylvester HC11C00458

Wills & Trusts Law Reports | January/February 2014 #136

The deceased was born in Carriacou on 20 July 1925. She married her husband in 1953. He moved to London for work in the 1950s. She joined him in 1957. She died in London on 18 February 2008 aged 82, leaving a will dated 7 October 2007. The court had to decide whether she was domiciled in Carriacou or London at the date of her death in order to establish if it had jurisdiction to entertain a claim by the claimant pursuant to the Inheritance Act 1975 for reasonable financial provision out of the estate. The issue of domicile was ordered to be tried as a preliminary issue by an ord...

Domicile: Where is ‘home’?

Mark Stevens discusses Curati v Perdoni, which underscores the importance of knowing all the circumstances of your client when will-drafting The case before the Honorable Mr Justice Sales centred on whether the 1994 Italian will had the effect of revoking the 1980 will. The two main issues at the centre of Curati v Perdoni [2013] …
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Cowderoy v Cranfield (costs) [2011] EWHC 2628 (Ch)

Wills & Trusts Law Reports | December 2011 #115

The claimant had challenged the last will of the deceased dated 13 November 2006 (the deceased had died on 19 October 2008) on the bases of (1) lack of testamentary capacity, (2) want of knowledge and approval and (3) undue influence. The claimant failed on all those bases. The decision of Morgan J can be found at [2011] EWHC 1616 (Ch). On the issue of costs the claimant contended that there should be no order as to costs up to and including 26 September 2010 and thereafter that she should pay the defendant’s costs on the standard basis such liability not to be enforced without the...