Page 5 of 606
Pead v Prostate Cancer UK & ors [2023] WTLR 1089
Autumn 2023 #192James Murray McKay (the deceased) left a will dated 3 August 2016 (the will).
Clauses 4.1 – 4.3 of the will were pecuniary legacies to a number of the deceased’s family members (the family members). Clause 4.1 gifted £50,000 each to the deceased’s stepson and wife, clause 4.2 gifted £10,000 to the deceased’s step great-granddaughter, and clause 4.3 gifted £20,000 each to three step grandchildren.
Clauses 4.4 – 4.8 were legacies to a number of charities (the charities). Clauses 4.4 and 4.5 each gifted £2,000 to Macmillan Cancer Support for the benefit of stated causes, claus...
Pride v Commissioners for HMRC [2023] WTLR 1109
Autumn 2023 #192The appeal was brought by Mr Pride in his capacity as executor of the estate of Geraldine Jill Price (deceased) (Mrs Pride) against notices of determination issued by HMRC on 18 October 2018. Immediately before her death Mrs Pride was the principal beneficiary of a family trust established on 10 October 2002 (the property trust). Immediately prior to Mrs Pride’s death the property trust:
(1) held a property in Poole (the flat), which was leased to an unrelated party; (2) was the provider of an indemnity to St James’ Place Corporate Nominee Ltd (the nominee), which had issued certain...Sleight v Callin [2021] WTLR 1147
Autumn 2023 #192A deceased was survived by his widow and the defendant, his daughter. Although he had been a successful businessman during his lifetime, during the economic downturn that began in 2007 the deceased’s business empire collapsed, and he died heavily indebted. The defendant obtained a grant of probate of the deceased’s will and began to administer his estate with the assistance of professional advisers. More than six years after the death of the deceased, when she realised that the estate was insolvent, the defendant applied to the County Court for an insolvency administration order under th...
Tolley v No Defendant [2023] WTLR 1187
Autumn 2023 #192Caroline Fisher was an only child and her parents were deceased. In September 2020 she made a will appointing the claimant, her friend, as her executor. In January 2022, she drove into the sea and had not been seen since. The claimant issued a CPR Part 8 claim under the Presumption of Death Act 2013 for a declaration of presumption of death before the will had been proved. Section 1(5) of the 2013 Act provides that the court must refuse to hear the application if:
(a) it is made by someone other than a missing person’s spouse, civil partner, parent, child or sibling; and (b) the cou...Gorbachev v Guriev [2023] WTLR 395
Summer 2023 #191The claimant made a third-party disclosure application under CPR 31.17 and s34 Senior Courts Act 1981 against Forsters LLP, English solicitors instructed on behalf of Cypriot trustees. Forsters LLP’s position was that the trustees were the only proper parties to the application under CPR 31.17, and that any order for disclosure should be made against them. Permission was granted by HHJ Pelling QC pursuant to CPR PD 6B(20) to serve the application for third-party disclosure on the trustees out of the jurisdiction, and for the application to be served by alternative means pursuant to CPR 6...
Guest & anr v Guest [2023] WTLR 431
Summer 2023 #191A father made repeated promises to his son that he would inherit an undefined part of a farm, sufficient to enable him to operate a viable farming business on it, after the death of his parents. Relying on that promise, the son spent the best part of his working life on the farm, working at very low wages and accommodated in a farm cottage. After a deterioration in the relationship between the father and son, it proved no longer possible for the two to work together, and the son therefore moved out, and the father cut him out of his will.
The son claimed an interest in the farm as...
Hall & anr v HMRC [2023] WTLR 529
Summer 2023 #191Mrs Raboni, a widow, owned a freehold house in which she resided. As her health worsened, a friend, Mr Boggia, helped her and began to spend nights at the property. On 2 October 2004, Mrs Raboni passed away. Her will provided that her five nieces and nephews were the beneficiaries of her estate and that Mr Boggia was permitted to reside in the property during his lifetime without charge. It was not disputed that Mr Boggia resided in the property after Mrs Raboni’s death. The residuary beneficiaries were advised that there were insufficient funds in the estate to pay IHT unless the proper...
Jennison v Jennison & anr [2023] WTLR 543
Summer 2023 #191The claimant was married to Graham Jennison (the deceased) who died domiciled in New South Wales on 11 July 2007. He left a will dated 16 August 2006 appointing the claimant as sole executrix. Probate was granted to the claimant on 15 May 2008 in New South Wales (NSW) (the grant).
The proceedings, in respect of alleged breaches of trust, were issued on 18 February 2019 by the claimant as personal representative of the deceased. The particulars of claim relied upon the grant. The defence pleaded that it was not admitted that the grant conferred jurisdiction to the claimant in respe...