Watson v Kea Investments Limited [2019] EWCA Civ 1759

WTLR Issue: Spring 2020

In 2012, the claimant trustee (K) invested £129m into a joint venture (Spartan), which was alleged have been procured by the deceit of Mr Watson. The action between K and Spartan was settled, with certain agreements between Spartan and K set aside...

Burgess & anr v Hawes & ors [2011] UKFTT 687 (TC)

WTLR Issue: April 2012 #118

Zoe Hamar (Z) was notified of an assessment to capital gains tax (CGT) for 2002/03 under s282 of the Taxation of Chargeable Gains Act (TCGA) 1992, in a letter dated 18 August 2009. Prior to that date she had been unaware of the liability that arose from her father, Mr Rogerson (R)’s transfer of three flats to her, one in 2001/02 and two in 2002/03...

Rogge & ors v HMRCC [2012] UKFTT 49 (TC)

WTLR Issue: April 2012 #118

There were three joined appeals, namely that of R who had paid interest under a loan to the trustees of a trust of which he was the settlor and those of K and the trustees of a trust in which K, the settlor, was interested. K had paid rent to the trustees of a trust under which he was a settlor and of which he was the life tenant...