Glowacki (deceased) v HMRCC [2007] UKSPC 00631

Wills & Trusts Law Reports | December 2011 #115

By her will dated 8 February 2001, Gwendoline Enid Glowacki (Mrs Glowacki) gave her entire estate to her husband, Tadeusz Marian Glowacki (Mr Glowacki), subject to the payment of £25,000 to her sister Mrs McElney. Mrs Glowacki died on 21 March 2004 and Mr Glowacki died on 21 June 2004. Under his will, in the event that occurred, Mr Glowacki gave 6 Moore Walk, Myton Grange, Warwick (the property) to Mrs McElney and divided his net residuary estate equally between Mrs McElney as to one half and Mrs Wells, Mrs Minash and Mr Johnson (the nieces and nephew of Mrs Glowacki) as to the other hal...