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JUDGMENT CHIEF MASTER SHUMAN: [1] On 14 February 2020 the court approved and sanctioned the claimants to do all things necessary to complete a conditional share purchase agreement of their shares in Walker Books Limited (WBL) to a buyer. The sale completed on 7 May 2020. The application for approval had been brought under the …
Continue reading "Goodrich & ors v AB & ors [2022] WTLR 525"
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JUDGMENT HENDERSON LJ: Introduction and background [1] Between 7 October 2014 and 31 March 2015, the appellant, Mr Arron Banks, made a series of 14 political donations with a total value of £976,781.38. Some of the donations were made by him in his personal capacity, and others through a company of which he was indirectly …
Continue reading "Banks v Commissioners for HMRC [2021] WTLR 1193"
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MOSEDALE J [1] Lady Edwards-Moss (the deceased) died on 8 February 2007. On 10 April 2014 HMRC issued a notice of determination on her executors (two of her sons) under s221 Inheritance Act 1984 (IHTA). The executors appealed this on 19 May 2014. HMRC offered a review which was duly carried out and the conclusion …
Continue reading "Edwards-Moss & anr v HMRC [2016] UKFTT 147 (TC)"
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Judgment JUDGE ALISON MCKENNA Ms SUSAN ELIZABETH: Decision [1] The appeal is allowed and the tribunal directs the Charity Commission to rectify the register of charities so as to include the Human Dignity Trust. Reasons Introduction [2] The appellant (HDT) appeals against the Charity Commission’s decision of 3 October 2013 to refuse to enter it …
Continue reading "The Human Dignity Trust v The Charity Commission For England and Wales CA/2013/0013"
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Mr N Strauss QC (sitting as a deputy judge of the High Court)
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LEGGATT J Introduction [1] The claimant, whom I will refer to as ‘ZYN’, is severely disabled. She has a need for community care services, part of which is provided by the defendant local authority (‘the council’). [2] ZYN has substantial capital assets, the present value of which is about £550,000, which derive from compensation paid …
Continue reading "ZYN, R (on the application of) v Walsall Metropolitan Borough Council [2014] EWHC 1918"
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JUDGMENT HHJ HODGE QC: [1] This is my extemporary judgment in the matter of Gladys Meek, Court of Protection case number 11843118. This extemporary judgment is a sequel to, and should be read in conjunction with, an earlier decision of Senior Judge Lush handed down on 22 April 2013 and which is reported under the …
Continue reading "Re Gladys Meek; Jones v Parkin & ors [2014] EWCOP 1"
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