Income Tax Act 1918

JUDGMENT REED LJ AND LLOYD-JONES LJ: (with whom Hale LJ, Carnwath LJ and Hodge LJ agree): [1] The appellants in this case are the executors of Mrs Beryl Coulter, who died in Jersey on 9 October 2007, leaving her residuary estate on trust for purposes which are agreed to be exclusively charitable under English law. The appellants were appointed under Mrs Coulter’s will as the …

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Routier & anr v HMRC Neutral citation: [2014] EWHC 3010 (Ch)

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

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JUDGMENT BARLING J Introduction [1] This is an appeal by the defendants from the judgment of His Honour Judge Powles QC in Brentford County Court on 23 May 2013 (the second judgment). In that judgment the learned judge found in favour of the claimant on a preliminary issue. That preliminary issue was tried in the …

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Swetenham v Walkley & anr 2CL10307

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JUDGMENT JUDGE WALDEN-SMITH: (Transcript prepared without access to documentation re checking appearances, accuracy of quotes; spellings, etc) [1] This is a claim brought by Beryl Janeete Swetenham, a protected party, by her litigation friend, her son, Simon Randall Swetenham. The claim is brought pursuant to the provisions of ss1 and 2 of the Inheritance Provision …

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Routier & anr v HMRC Neutral citation: [2014] EWHC 3010 (Ch)

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

Swetenham v Walkley & anr 2CL10307