Re B [2022] WTLR 409

Summer 2022 #187

In 2013, B’s father died intestate in France leaving a French property. Under French law, the property passed to B and his adult sister in equal shares. Under French law, it is necessary for the heir to accept their succession to the French estate. As B was a minor (aged 17), he was not able to do so. If he lived in France the surviving parent would be able to accept the succession on B’s behalf, but because B was habitually resident in England the French court declined jurisdiction.

B’s mother made an application for a specific issue order under s8 of the Children Act 1989 author...

Bracey v Curley & anr [2022] WTLR 419

Summer 2022 #187

Mr Bracey passed away on 27 May 2018, leaving a will dated 31 July 2015. Under that will, Mr Bracey appointed the second defendant as his executrix and trustee. The grant of probate issued on 16 March 2020 to the second defendant. Mr Bracey had been predeceased by his wife, who, like Mr Bracey himself, had been unwell at the time at which Mr Bracey had executed his will. The case related to a dispute between Mr Bracey’s son (the claimant) and his daughter (the first defendant) concerning the proper construction of the will and whether it should be rectified.

The first issue was wh...

Byers & ors v The Saudi National Bank [2022] WTLR 437

Summer 2022 #187

This action related to a transfer in September 2009 of shares in five Saudi Arabian banks, then collectively worth about US$318m, by Mr Maan Al-Sanea (who at that time held those shares) to Samba Financial Group (Samba). The claimants were the liquidators of Saad Investments Company Ltd (SICL). They alleged that Mr Al-Sanea had at the time of the transfer held those shares on trust for SICL. The claimants brought a number of different actions against Samba in respect of the transfer of the shares, formulating the case on various legal bases in the various different actions. The iteration...

Chandler v Lombardi [2022] WTLR 487

Summer 2022 #187

The parties were children of Concetta Chandler, who had died on 24 January 2019. C was her son and executor. D was her daughter.

On 4 June 2018, Mrs Chandler had transferred her house into the joint names of herself and D as tenants in common in equal shares. C sought a declaration that the transfer was void and rectification of the land register to reflect this.

From 2005 (when it was purchased) until the transfer, the house had been held in Mrs Chandler’s sole name.

On 28 November 2018, D had registered with the Office of the Public Guardian a lasting power of atto...

Dwan & ors v Commissioners for HMRC [2022] WTLR 501

Summer 2022 #187

Five shareholders of Taskcatch plc made gifts of shares in the company to various charities and then claimed tax relief on the basis of the value of such shares at the dates of the gifts. Mr Dwan gifted 500,000 shares on 31 March 2003 and claimed relief on the basis of their value being 32.5p per share. On 31 March 2003, a small trade of shares in Taskcatch plc was registered on AIM at a price of 32.5p per share. Also on 31 March 2003, shares in Taskcatch plc were issued at the implied price of 7p per share to the vendors of a company that was being acquired. On 5 October 2004, Mr and Mr...

Goodrich & ors v AB & ors [2022] WTLR 525

Summer 2022 #187

W was the founder of WBL, an internationally renowned publisher of children’s books. In 1989 W instructed solicitors to create an employee trust (WBET) for WBL and transferred 51% of the WBL shares into WBET. The remainder of the shares were divided amongst family trusts established by W.

W died in 1991 and the shares in WBL held by the family trusts were distributed to employees and officers of WBL through a qualifying employee share ownership trust and a share incentive plan. Some of those shares were acquired from employees by the WBL Employee Share Ownership Plan (ESOP).


HM Attorney General v Zedra Fiduciary Services (UK) Ltd [2022] WTLR 557

Summer 2022 #187

The Attorney General applied for a cy-près scheme to be made pursuant to the Charities Act 2011, ss62 and 67 with respect to a charitable trust known as the National Fund. The defendant as trustee of the National Fund (the trustee) invited the court to direct an alternative scheme.

The National Fund had been established in 1928 for the purpose of the discharge of the National Debt. By the date of the hearing the National Fund held £600m, and the National Debt, as at the end of October 2021, was £2,277.6bn.

In its judgment of 20 November 2020 (HM Attorney General v Zedra Fid...

Johnston v Wackett [2022] WTLR 575

Summer 2022 #187

Sidney Albert Johnston (the deceased) died on 27 March 2017. In prior proceedings, the deceased’s son, Colin Johnston (Colin), had brought a successful claim against the deceased’s estate under the Inheritance (Provision for Family and Dependants) Act 1975 (the 1975 Act claim).

Following trial of the 1975 Act claim, Colin received a lump sum award of £125,000 (the award) and an order for costs.

A point of importance in the 1975 Act claim had been historic litigation between Colin and the deceased. This had resulted in a costs order being made against Colin on 19 November 19...

Mattingley v Bugeja [2022] WTLR 601

Summer 2022 #187

Kim Mattingley (Kim) died on 28 June 2020. C was Kim’s daughter. D was Kim’s administratrix and sister (ie C’s aunt). Kim left an English will dated 31 May 2016 (the 2016 will). Letters of administration with the will annexed (limited to English assets) were granted to D.

Under the 2016 will, Kim left her residuary estate to C, but in fact there was little or no residuary estate. The 2016 will provided that Kim’s interest in 8 Crabtree Close, Ings Hill, West Malling (the property) and certain effects within it be devised absolutely to D. The 2016 will expressed a wish that D permi...

Re May Trust [2022] WTLR 637

Summer 2022 #187

The trustee of a Jersey trust known as the May Trust made a Public Trustee v Cooper Category 2 application for a ‘blessing’ of its decision to make a distribution to a beneficiary (B). The primary purpose of the distribution was to allow B to benefit a charity, which was also a beneficiary of the trust. The application was uncontentious.

The trust had been declared in 2000 by a deed of appointment. The appointing trust had been settled by B’s father in Cayman in 1982. The governing law of the May Trust was changed from Cayman law to Jersey law. The assets of the appointing trust w...