Robert Hugh Thomas Davies v Ian Watkins [2012] EWCA Civ 1570

March 2013 #127

Helena Partnerships Ltd v HMRC & anr [2012] EWCA Civ 569

November 2012 #124

The appellant, a company limited by guarantee and not having a share capital, was a registered social landlord. Originally incorporated in January 2001, the appellant was registered as a charity on changing its memorandum and articles of association in November 2004. However, unless the appellant could establish that its objects were carried on for exclusively charitable purposes during the prior period from October 2001 to November 2004 there was a liability on rents received of £6m in corporation tax due to the respondent. The objects were the provision of housing, accommodation, assis...

Central Bank of Nigeria v Williams [2012] EWCA Civ 415

June 2012 #120

In 1986, Dr Williams (D) participated in a transaction under which, he alleges, he was defrauded of $6,520,190. He commenced proceedings on 10 March 2010 against Central Bank of Nigeria (CBN) alone, asserting that: an English solicitor, Reuben Gale (R), held that sum of money in his client account in trust for D on terms that he would only release it if and when certain funds had been paid in Nigeria; in May 1986 R fraudulently paid away $6,020,190 of the sum held by him for D to the account of CBN with Midland Bank in England; CBN was party to the fraud; and R retained the balance of $5...

Howard v Howard-Lawson [2011] EWHC 63 (Ch)

May 2012 #119

Philip John Canning Howard (testator), who died on 22 April 1934, was entitled to landed estates but his only child was a daughter who married and had issue with Sir Henry Joseph Lawson Bt. The testator was concerned to ensure the continuance of the association of his family name and arms with his landed estates, and by his will, he settled them on trusts that were designed to prevent his descendants from disentailing them for as long a period as possible, but made the enjoyment of possession by each successive remainderman conditional on adopting the name and arms of Howard. Each tenant...

Marley v Rawlings & anor [2012] EWCA Civ 61

May 2012 #119

Alfred Thomas Rawlings (H) and Maureen Catherine Rawlings (W) were husband and wife who, on 17 May 1999, signed mirror wills leaving their entire estate to each other or, if the other failed to survive, to the appellant who was treated as their son. The respondents, who were their natural sons, were excluded but stood to benefit on intestacy if the wills were invalid. In the event, by mistake H signed W’s will and W signed H’s will but the error was not noticed then, or on the death of W. It was only noticed after the death of H in August 2006 when a dispute arose as to wheth...