Hand & anr v George & anr [2017] EWHC 533 (Ch)

Wills & Trusts Law Reports | Summer 2017 #168

By his will dated 6 May 1946 Henry Hand (testator) directed his trustees to hold his residuary estate upon trust as to one equal third part (Kenneth’s share) to pay the income thereof to his son Kenneth Hand during his life and on his death as to both capital and income thereof for such of his children as attained the age of 21 years and if more than one in equal shares. In default of children, Kenneth’s share was directed to pass to the testator’s children, Gordon Hand and Joan George. The testator died on 9 June 1947 survived by all three children. Gordon Hand died without issue on 15 ...

Ben Nevis (Holdings) Ltd & anr v HMRC [2013] EWCA Civ 578

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

David King, a South African businessman, is the owner of Ben Nevis, a company incorporated in the British Virgin Islands. Following various hearings and appeals, Ben Nevis was found liable to the Commissioner for the South Africa Revenue Service (SARS) for taxes of Rand 2.6bn (approximately £222m) for the 1998, 1999 and 2000 tax years. In March 2011 judgment was entered against Ben Nevis in South Africa for this sum.

SARS alleged that Mr King transferred Ben Nevis’ assets to Metlinka Trading Ltd when he learned of the tax investigations and £7.8m was credited to a London ba...