Kersner v HMRC [2019] UKFTT 221 (TC)

WTLR Issue: Autumn 2019 #176

On an appeal against HMRC’s determination of liability to inheritance tax the appellant made a number of applications in the First-Tier Tribunal (Tax Chamber), including an application to opt out of the complex track costs regime, and for disclosure of documents alleged to be relevant to the HMRC’s assessment that the appellant had not been domiciled in the UK, but in Israel, when shares had been transferred to her by her husband...

Lines v Wilcox [2019] EWHC 1451 (Ch)

WTLR Issue: Autumn 2019 #176

The claimant was the administrator of the estate of Nancy Elizabeth Brock (deceased) who executed a ‘homemade’ will on 22 April 2005. The first defendant was appointed as executrix. The first, third, fourth and fifth defendants were the adult children of the deceased to whom she had bequeathed ‘all the money’ immediately following a reference to the price of £100,000 to be paid for the deceased’s house at 6 Mildfield Estate, Pontypool which she had agreed to sell to the first defendant and her husband, the second defendant...

MN v OP & ors [2019] EWCA Civ 679

WTLR Issue: Autumn 2019 #176

In a claim for the approval of an arrangement varying a trust under the Variation of Trusts Act 1958 (the 1958 Act), an application was made for an anonymity order restricting the naming of the parties and access to the court file relating to the claim and the publication of certain information...

Howarth v HMRC [2019] EWCA Civ 747

WTLR Issue: Autumn 2019 #176

The Appellant was the settlor of a family trust based in Jersey which, following the merger of two companies, held shares in TeleWork Group plc. Ordinarily a capital gains tax charge would arise on the disposal of the shares but, on the basis of legal advice, it was suggested that this could be avoided if new trustees were appointed before the disposal in a jurisdiction which had no capital gains tax and a double taxation treaty with the UK...

Gaskin v Chorus Law Limited [2019] EWHC 616 (Ch)

WTLR Issue: Autumn 2019 #176

The claimant ‘C’ and second defendant ‘D2’ were two of the children of the deceased, who appeared to have died intestate in 2012. They appointed a probate company ‘D1’ to administer the estate, who took a grant under a power of attorney from D2 in 2013...

King v Diocese of Newcastle [2019] UKUT 176 (LC)

WTLR Issue: Autumn 2019 #176

The Appellants were the descendants of Edward Collingwood, who had conveyed a church and churchyard, for use as a chapel of ease for the parish of Newburn, to the Church Building Commissioners on 1 October 1837 (‘Conveyance’). As originally constructed, the church contained a burial vault or sepulchre lying below the central aisle of the nave...