PBC v JMA [2018] EWCOP 19

WTLR Issue: Winter 2019

This was an application by the applicant, PBC, the son and attorney under a lasting power of attorney of the patient, JMA, to authorise various gifts exceeding £7m in value. The purpose of the gifts was to achieve a reduction in inheritance tax (IHT) liability...

Hood [2016] UKFTT 059 (TC)

WTLR Issue: June 2016 #160

Lady Hood was the lessee of the property in Chelsea (‘the property’) pursuant to a lease (‘the head lease’) dated 21 September 1979 and made between (1) Viscount Chelsea (‘the head lessor’) (2) the Chelsea Land & Investment Company Limited (‘Chelsea land”); (3) Cadogan Holdings Company (‘Cadogan’) and (4) Lady Hood...

Re WP [2015] EWCOP 84

WTLR Issue: April 2016 #158

The applicants (the attorneys) were joint attorneys of their parents WP (who had died in 2015) and EP (the parents) under enduring powers of attorney (EPAs). There was a further sibling, S, who was not an attorney. The EPAs were registered in October 2009...

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...

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...