Hendry v Hendry & Pertiwi [2019] EWHC 1976 (Ch)

WTLR Issue: Spring 2020

The claimant, who was born in the Philippines, married Michael Frederick Hendry (the deceased) on 31 October 2003. He was 20 years older and already had three adult children. They entered into a pre-nuptial agreement which provided that in the event of the marriage failing the claimant would receive a lump sum of £10,000 and a one-way flight to the Philippines...

Barnaby v Johnson [2019] EWHC 3344 (Ch)

WTLR Issue: Spring 2020

Mrs Maudlin Bascoe (T) died on 29 August 2015. Cs sought to prove a will dated 27 April 2005 (the 2005 will) naming them as executors. C1 was T’s son. C2 was T’s former solicitor and the draftsman of her wills from 1988 2005. D was T’s daughter...

Banks v HMRC [2018] UKFTT 617 (TC)

WTLR Issue: Spring 2020

The appellant taxpayer, Arron Banks, appealed against a notice of determination issued by HMRC. This notice assessed Mr Banks as owing inheritance tax of £162,945.34 on donations of £976,781.38 that he and companies that he controlled made to the UK Independence Party (UKIP) between October 2014 and March 2015 (the donations)...

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...

Foster v HMRC [2019] UKUT 251 (LC)

WTLR Issue: Spring 2020

Susan Elizabeth Foster (“Deceased”) owned 6.39 acres of agricultural land at Wolverhampton Road, Shifnal, Shropshire (“Site”). In March 2004 she entered into a joint venture agreement (“JVA”) with a developer who already owned adjoining land known as the Uplands just outside the defined development boundary of Shifnal...

Estera v Singh [2019] EWHC 2039 (Ch)

WTLR Issue: Spring 2020

The Petitioners brought an unfair prejudice petition against the First Respondent in respect of their management of the Fourth Respondent (the Company). Following a liability trial, the First Respondents and the Company were ordered to purchase the Petitioners’ shares in the Company at a price to be determined...

Re H Trust v P and Others [2019] SC (Bda) 27 Com

WTLR Issue: Spring 2020

Held:

1) On the wording of the trust deed, the protectors of the trust had to act jointly. The unilateral designation of the first successor protector was therefore invalid, as was his purported designation of P as his successor protector...

Bagguley v E [2019] EWCOP 49

WTLR Issue: Spring 2020

The claimant was the Property and Affairs Deputy for the defendant (E). The claimant applied for authority for buccal cell samples to be taken from E for the purposes of DNA testing to establish whether E was the father of three adults (D, P, and A)...

Charnley v HMRC [2019] UKFTT 0650 (TC)

WTLR Issue: Spring 2020

Mr Gill’s estate included the house in which he lived, a brick barn and outbuildings and 21 acres of permanent pasture. During the relevant period Mr Gill did not own any livestock. He allowed farmers to graze their livestock on his agricultural land under annual grazing licences...