Hogarth v HMRC [2018] UKFTT 0595 (TC)

WTLR Issue: Spring 2019 #174

The appellants were trustees of a life interest trust, the income of which was mandated to the life tenant and passed directly to him. HMRC served a notice under s8A of the Taxes Management Act 1970 to file an income tax return on the trustees...

Borrows v HM Coroner for Preston
 [2008] EWHC 1387 (QB)

WTLR Issue: Summer 2018 #172

.This case concerned the burial arrangements of Liam McManus (Liam), who 
took his life aged just 15. Liam had a difficult upbringing. His parents 
were heroin addicts and so he was brought up by his maternal grandparents 
in Liverpool until he entered foster care aged 5...

Usher [2016] UKFTT 050 (TC)

WTLR Issue: May 2016 #159

The appellants were the executors of the will of the deceased who had died on 15 October 2012. The appellants had filed an annual self-assessment return for 2012/13, covering the period from 6 April 2012 to the date of death, which under-declared the income for that period...

Ibuna & anr v Arroyo & anr [2012] EWHC 428 (Ch)

WTLR Issue: June 2012 #120

Congressman A was resident in both California and the Philippines. He was domiciled in the Philippines. He died while receiving treatment in the UK. There was a dispute between A’s estranged second wife (Mrs A) and his life partner (Ms I) as to who should take possession of A’s body and make arrangements for burial in the Philippines...

Khan v Crossland 

WTLR Issue: June 2012 #120

Dennis Griffiths (testator) died on 30 October 2008 leaving an estate worth about £430,000. By his last will, made nine years previously, the testator had appointed as his executors two partners in a firm of will writers known as ‘Will Drafters’ (respondents)...