Bashir v Bashir [2019] EWHC 1810 (Ch)

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Main v Giambrone [2017] EWCA Civ 1193

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Payne v Payne [2018] EWCA Civ 985

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ADS v DSM & ors [2017] EWCOP 8

Autumn 2017 #169

JKS and her late husband had two sons, ADS and DSM. She brought proceedings against the former in August 2012 seeking relief in respect of (a) a transfer by her late husband to ADS of his parents’ matrimonial home (at which she and her late husband continued to live) and (b) a transfer by her late husband to ADS and his wife of a piece of land adjoining other property. Serious allegations were made by JKS, including allegations of undue influence by ADS. On the death of JKS’s husband a significant sum of inheritance tax was due in respect of the reservation of benefit in the ...

Barclays Wealth Trustees (Jersey) Limited & anor v HMRC [2017] EWCA Civ 1512

Autumn 2017 #169

This appeal concerned the first periodic charge which fell due on a Jersey-resident discretionary trust established by the settlor, Mr Dreelan (‘the Settlor’) on 21 June 2001 (‘the 2001 Settlement’).

The Settlor transferred £100 to Barclays Wealth Trustees (Jersey) Limited (‘the Trustee’) to hold on trusts in broad discretionary form. The beneficiaries were the Settlor, his spouse and his children then living or born during the trust period. At this date the Settlor was not domiciled in the UK for IHT purposes.

The Trustee lent part of the settled funds to a wholly-owned Je...