Bowring & anr v HMRC [2015] UKUT 550 (TCC)

January/February 2016 #156

The appellants (CB and JB) brought an appeal against a decision of the First-tier Tribunal (FTT) on 25 June 2013 in which it dismissed the appellants’ appeals against closure notices by HMRC containing amendments to the appellants’ self-assessment tax returns for 2002-03. The effect of the amendments was that the appellants were liable to capital gains tax (CGT) of £849,644 and £317,417 respectively of additional gains under s87 of the Taxation of Chargeable Gains Act 1992 (TCGA) and supplemental charges under TCGA, s91.

In 1969, the ap...

Giles v Royal National Institute for the Blind & Ors [2014] EWHC 1373 (Ch)

October 2014 #143

The claimant claimed as the administratrix of the estate of Ellen Bolton (Ellen) for rectification of a deed of variation by which she had purported to vary the will of Hilda Bolton (Hilda).

Hilda had died on 6 February 2006. Her sister, Ellen, died on 11 September 2007. By her last will Hilda had benefited Ellen in two respects: as the beneficiary of a specific devise of a particular freehold property (the property) at clause 2(a) of the will and also as the sole residuary beneficiary under clause 5 of the will. As Ellen survived Hilda these gifts took effect. The gifts were char...

Kaur v Dhaliwal & anr [2014] EWHC 1991 (Ch)

October 2014 #143

The claimant had made an application under the Inheritance (Provision for Family and Dependants) Act 1975 (Act) for provision out of the estate of Harcharan Singh Dhaliwal (deceased) who died on 7 June 2009. The question had arisen, as a preliminary issue, whether the claimant was a person who ‘during the whole of the period of two years immediately before the date when the deceased died… was living (a) in the same household as the deceased, and (b) as the… wife of the deceased’ within the meaning of s1(1A) of the Act. The claimant and the deceased ...