Sangha v Sangha & ors WTLR(w) 2021-12

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Kelly v Brennan & ors [2021] WTLR 613

Wills & Trusts Law Reports | Summer 2021 #183

C was a brother of the deceased (PK). He was the executor of PK’s will and also a beneficiary. Ds were the adult children of PK’s sister. PK’s will divided the residue into ten equal shares (including a share for each of PK’s sister’s children). C brought a claim under s20 Administration of Justice Act 1982 (AJA 1982) for rectification of the will so that the residue would instead be divided into six equal shares (with one share being shared between PK’s sister’s children). The claim was opposed by D3 and D4.

PK ...

Domicile: A long-running domestic saga

HMRC enquiries and assessments into domicile can be costly and time-consuming for the taxpayer. Dominic Lawrance and Hugh Gunson report on how to deal with them ‘The last few years have seen a major change of stance. The number of domicile enquiries has risen dramatically, as has the amount of HMRC attention devoted to them.’ …
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Domicile: Should I stay or should I go?

Scott Taylor and Oliver Black investigate the factors that will be taken into account when establishing domicile ‘The concepts of “residence” and “intention” are key in considering whether one has adopted (or abandoned) a domicile of choice.’ The High Court recently tried a preliminary issue in the case of Proles v Kohli [2018] as to …
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J v U; U v J (No. 2) Domicile [2017] EWHC 449 (Fam)

Wills & Trusts Law Reports | Summer 2017 #168

The question before the court was, in the context of divorce proceedings between the petitioner and the respondent, whether either party to the marriage were domiciled in England and Wales. The respondent’s position was that neither were so domiciled, such that the divorce petition of the petitioner should be struck out for want of jurisdiction.

At the time of the proceedings the respondent was 72 years old. He was born in Mumbai, India. He moved to London with his family when he was 13 or 14. He studied in England, married and purchased a property in London, and pursued a ...

Adepoju v Akinola [2016] EWHC 3160 (Ch)

Wills & Trusts Law Reports | March 2017 #167

This is a claim relating to the estate of Medinat Bola Adepoju (the deceased) who died intestate in July 2015. The claimant is the daughter of the deceased and the defendant claimed to be a widower of the deceased.

While this was technically a probate claim, the issue between the parties in the short term was who should administer the estate. Each party feared that the other would favour themselves when administering the estate. The issue as to administration itself turned on whether the defendant and the deceased were validly married. The defendant argued that since he is the sur...

Tax: Forging ahead

Imogen Buchan-Smith provides an update on changes to the UK tax treatment of non-doms and their structures ‘For non-doms who were considering leaving the UK prior to becoming deemed domiciled, the introduction of the new rules may encourage them to make the move earlier than they originally intended.’The Budget of 8 July 2015 saw the …
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Kebbeh v Farmer [2015] EWHC 3827 (Ch)

Wills & Trusts Law Reports | July/August 2016 #161

Malcolm Mitchell (the deceased) died on 26 September 2011 in Gambia. By his final will dated 5 May 2006 he divided his estate between his three daughters equally, subject to minor pecuniary bequests. The will left no provision for his second wife, Haddy Kebbeh (the claimant). The claimant brought a claim under the Inheritance (Provision for Family and Dependants) Act 1975 (the Act). The defendants claimed that the deceased died domiciled in Gambia, and that the claimant therefore had no claim pursuant to s1(1) of the Act.

The deceased had moved to Gambia...

Domicile: Where is ‘home’?

Mark Stevens discusses Curati v Perdoni, which underscores the importance of knowing all the circumstances of your client when will-drafting The case before the Honorable Mr Justice Sales centred on whether the 1994 Italian will had the effect of revoking the 1980 will. The two main issues at the centre of Curati v Perdoni [2013] …
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Domicile: On the back foot?

Re Foote highlights the importance of domicile in our multi-jurisdictional society, as Suzana Popovic-Montag and Stuart Clark relate The choice of changing one’s domicile must be voluntary, not dictated by business, debt or health. The 2011 decision Re Foote Estate, of the Alberta Court of Appeal, centres around the issue of domicile. Leave to appeal …
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