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Ball v Ball [2017] 1 EWHC 1750 (Ch)

| December 2017

The Deceased was married to James Ball. They had had eleven children, including the three claimants and eight of the nine defendants. In or around 1991, the family split, when the three claimants reported their father to the police for sexually abusing them when they were younger...

Legg v Burton [2017] EWHC 2088 (Ch)

| December 2017

The testatrix had two daughters, the first and second claimants. In July 2000, the testatrix and her husband made wills in favour of the survivor, and subject to that, in favour of the claimants in equal shares.

The husband died in May 2001...

Hood v HMRC Neutral citation: [2017] UKUT 0276 (TCC)

| December 2017

Lady Hood was the lessee of premises at 67 and 67A Chelsea Square, London SW3 (premises) which had been granted by Viscount Chelsea and Chelsea Land & Investment Company Ltd and Cadogan Holdings Company (Cadogan) on 21 September 1979 for a term due to expire on 25 December 2076 (head lease)...

Vigne v HMRC TC/2016/05196

| December 2017

The deceased died on 29 May 2012. At the time she was the sole beneficial owner of 30 acres of land (the land) used for carrying out a livery business. The business provided less than ‘part livery’ (ie day-to-day care being shared between the livery operator and horse owner) but more than ‘DIY Livery’ (ie a right to reside in a field plus a stable)...

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

| December 2017

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...

AAZ v BBZ [2016] EWHC 3234 (Fam)

| December 2017

AAZ (W) applied for financial orders ancillary to her divorce from BBZ (H). H was the sole director of the second respondent C Ltd, a Cypriot registered company and the trustee of a Bermudian Discretionary Trust (the trust). P Ltd, the third respondent, is a Panamian company which H said was within the trust...

ADS v DSM & ors [2017] EWCOP 8

| December 2017

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...

Henderson v HMRC Neutral citation: [2017] UKFTT 556 (TC)

| December 2017

The appellants were the four children of Nicholas Henderson. They appealed under s42 of the Income Tax (Earnings and Pensions Act) 2003 and s207 of the Income and Corporation Taxes Act 1988, against HMRC determinations that they had all been domiciled in the UK since their birth...

A & ors v D & ors [2017] EWHC 2222 (Ch)

| December 2017

A & B were the current trustees of a settlement known as the Children’s Trust dated 21 March 2000. They were, with C, the current trustees of a settlement known as the M Trust dated 7 December 2004 (together the ‘Settlements’)...

Hives v Machin [2017] EWHC 1414 (Ch)

| December 2017

This claim concerned the proper construction of the will of Mrs Bastubbe (‘the Testatrix’). The Testatrix had three sons, Christopher, Eric (the Claimant’s father) and Peter (the Defendant). The Testatrix made her last will in 2003 at a time when all three of her sons were living...

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