Gaskin v Chorus Law Limited [2019] EWHC 616 (Ch)

WTLR Issue: Autumn 2019 #176

The claimant ‘C’ and second defendant ‘D2’ were two of the children of the deceased, who appeared to have died intestate in 2012. They appointed a probate company ‘D1’ to administer the estate, who took a grant under a power of attorney from D2 in 2013...

Kersner v HMRC [2019] UKFTT 221 (TC)

WTLR Issue: Autumn 2019 #176

On an appeal against HMRC’s determination of liability to inheritance tax the appellant made a number of applications in the First-Tier Tribunal (Tax Chamber), including an application to opt out of the complex track costs regime, and for disclosure of documents alleged to be relevant to the HMRC’s assessment that the appellant had not been domiciled in the UK, but in Israel, when shares had been transferred to her by her husband...

Mussell v Patience [2019] EWHC 1231 (Ch)

WTLR Issue: Autumn 2019 #176

The Claimants brought a claim as executors of the late Louis Patience, who died in April 1997. They produced accounts setting out the proposed distribution of the deceased’s estate. These accounts were opposed by the Defendants (in their capacity as beneficiaries of the estate)...