Sahota v Sohal & ors [2023] WTLR 687

Wills & Trusts Law Reports | Summer 2023 #191

Mr Sahota issued a Part 8 claim to enforce a charging order over Mr Rajan Sohal’s interest in a property known as 31 Windsor Road. There were three deeds in respect of the subject properties, dated 5 October 2012, 7 August 2015 and 17 May 2019, purporting to grant Pooja Sohal, Mr Sohal’s wife, and Veena Sohal, Mr Sohal’s mother, interests in 31 Windsor Road. These deeds, if valid and effective, would have reduced the equity in 31 Windsor Road to the extent that there was unlikely to be any equity to satisfy Mr Sahota’s charging order. Mr Sahota challenged the three deeds on the basis tha...

Strategic Branding Ltd v Commissioners for HMRC WTLR(w) 2023-02

Wills & Trusts Law Reports | Web Only

Tax: The limitations of Ramsay

When will an NNDR tax avoidance scheme be subject to a successful challenge? Nicholas Trompeter examines a case that sheds light on the points considered ‘The local authorities in Rossendale submitted that the notion of an “owner” of an unoccupied property had to be interpreted purposively as an owner with a real entitlement to possession.’ …
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Divorce: A matter of trust

Oliver Auld gives the lowdown on what happens to trusts in the event of a divorce ‘Trustees need to be aware of not only the range of orders the family courts can make in relation to trust assets, but also the strategies they should potentially be adopting in the best interest of their beneficiaries, both …
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Beneficial Interests: Defeating creditors: a how (not) to guide

Rupert Higgins considers some cases highlighting the problems with hastily created declarations of trust ‘A guide to defeating creditors is long overdue. So here, too late for Mrs Rahman but for the benefit of readers, is a bluffers’ guide to bluffing.’ As controversial political figures go, it would be hard to find a candidate in …
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Ali v Bashir & anr [2014] EWHC 3853 (Ch)

Wills & Trusts Law Reports | March 2016 #157

The first and second defendants are a married couple. The defendants purchased 17 Blackmore Crescent, Woking, Surrey (the property) in 1997. The purchase was financed in part using a loan secured on the property.

By declaration of trust dated 14 January 1998 (the trust deed), the first defendant transferred his beneficial interest in the property to the second defendant. Under the terms of the trust deed, the property was to be held upon trust for the second defendant, who was to have sole use and occupation of the property and was to indemnify the first defendant in respect of th...

Book Review: The real deal

Keith Dudley summarises the private client aspects of Sham Transactions The excellent introduction by the editors sets the scene and the following chapters 2-5 contain some fascinating and historical information and background. Some years ago Willoughby’s Misplaced Trust (second ed) by James Wadham was published by Gostick Hall Publications. As the title suggests, this book, …
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Sheffield v Sheffield & ors [2013] EWHC 3927 (Ch)

Wills & Trusts Law Reports | July/August 2014 #141

John Vincent Sheffield (JVS) and his wife Ann Sheffield bought 1,000 acres of land in Hampshire in 1968 as tenants in common, with JVS owning 25% and Ann 75% (the 1968 settlement). The land included two farms, numerous residential properties and some shooting rights over adjoining land. Ann died in 1969 and left JVS a life interest in her estate and thereafter to their son Julian. In 1971 JVS married France (who predeceased him) and he lived on the estate until his death in May 2008.

In May 1976 JVS agreed a farming partnership of the farming land on the estate. JVS was entitled ...

CR v MZ & ors [2013] EWHC 295 (Fam)

Wills & Trusts Law Reports | March 2014 #137

Previously MZ, the husband (H) and CR, his wife (W) had lived in West Africa. Initially H’s family had been against the marriage but after two children were born to the couple the wife was fully accepted. In late 2005 H and W bought their first flat, in Belgravia (Flat A) for a total cost of £1.62m. The deposit of £155,000 was provided by FZ, H’s father (F), as well as a further £217,000 towards the purchase. The balance came by way of mortgage of £1.24m, which was guaranteed by both H and F. The property was purchased in the name of COG Limited, a company which was set up by...