Williams v Central Bank of Nigeria [2014] UKSC 10

WTLR Issue: June 2014 #140

In connection with a transaction dating back to 1986 the respondent paid $6,520,190 to a solicitor in England to be held in trust on terms that it should not be released until certain funds were made available to him in Nigeria. The solicitor pocketed $500,000 and, in fraudulent breach of trust, paid out the balance to the appellant’s account with Midland Bank in London...

Marley v Rawlings & anr [2014] UKSC 2

WTLR Issue: March 2014 #137

Mr Alfred Rawlings and his wife Maureen Rawlings instructed a solicitor to draft their wills in mirror form. Each spouse intended to leave his or her entire estate to the survivor of them, but provided that, should the other have predeceased or survived them for less than a month, their estates should be left to the appellant, who was not related to them but whom they treated as their son...

Prest v Petrodel Resources Ltd & ors [2013] UKSC 34

WTLR Issue: September 2013 #132

Michael Prest (husband) and Yasmin Prest (wife) were married for 15 years and had four children before the wife petitioned for divorce in March 2008. During the marriage the matrimonial home was in England, though for most of the time the husband was found to be resident in Monaco and there was also a second home in Nevis...

Futter & anr v HMRC; Pitt & anr v HMRC [2013] UKSC 26

WTLR Issue: July/August 2013 #131

The first appeal concerned two settlements, made with non-resident trustees, by Mr Futter. Considerable ‘stockpiled’ gains were rolled up while the trusts were non-resident and, in exercise of the powers conferred by the trusts, new resident trustees were appointed and capital was distributed to Mr Futter and his children in the mistaken belief that the ‘stockpiled’ gains, which would be attributed to them, would be absorbed by allowable losses that had been realised, so that no liability to capital gains tax would arise...

Re Lehman Brothers Intl (Europe) [2010] EWCA Civ 917

WTLR Issue: October 2012 #123

Lehman Brothers International (Europe) (LBIE), an English unlimited company, was the principal European trading company in the Lehman Brothers group. LBIE entered administration on 15 September 2008. The administrators made several applications to the court for directions...

R (Davies & anr) v HMRC; R (Gaines-Cooper) v HMRC [2011] UKSC 47

WTLR Issue: March 2012 #117

The first appellants were property developers who were resident in the UK until 2001 when, with the benefit of professional advice designed to bring about a cessation of their ordinary residence here, they moved to Belgium to take up employment with a Belgian company of which they had become directors and shareholders...