Hamilton v Hamilton & anr [2016] EWHC 1132 (Ch)

WTLR Issue: December 2016 #165

David Hamilton (David) died 10 February 2007. His last will dated 6 March 2006 (the will) named the first and second defendants (his solicitor and daughter respectively) as his executors and trustees. Under the terms of the will, subject to various legacies he left the residue of his estate (defined as ‘all my property of every kind, wherever situate’) to be held upon trusts for the primary benefit of his children Alan and Carolyn in equal shares...

Sussman v HMRC [2016] UKFTT 523 (TC)

WTLR Issue: October 2016 #163

The appellant was the personal representative and trustee of the estate of Mrs Sussman (the deceased) who died in 2006. The appeal concerned whether a residential property (the property) was part of the deceased’s estate, and the treatment of the property for IHT purposes...

Scott v HMRC [2015] UKFTT 0266 (TC)

WTLR Issue: October 2015 # 153

This appeal related to an inheritance tax notice of determination dated 22 May 2013 in respect of the estate of Dr Olive Scott (Olive) who died on 4 March 2007. Olive was predeceased by her husband Professor James Scott (James). The appellant, Malcolm Scott (Malcolm), was her surviving son and co-executor...

Seddon & ors v HMRC [2015] UKFTT 140

WTLR Issue: July/August 2015 #151

The appellants were trustees of a discretionary settlement settled in 1999. The settlement’s original assets were five £1 ordinary shares in a limited company. In 2000 the settlement received a scrip dividend of preference shares in the company...

Julia Lomas v AK (Gift Application) [2014] EWCOP B11

WTLR Issue: June 2015 #150

This was an application by the deputy of an 11 year-old boy (AK) for a gift of £150,000 to be made by him to his parents from the damages awarded to AK under a settlement of a clinical negligence claim brought by his mother acting as his litigation friend against the local NHS Trust in 2009...

Best v HMRC 

WTLR Issue: April 2014 #138

The appellant was the executor of Alfred Buller. On Mr Buller’s death there was a transfer of value of 25,000 shares in Bullick Developments (1986) Ltd (the company). The company owned and managed the Valley Business Centre (the business centre)...