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Bhaur & ors v Equity First Trustees (Nevis) Ltd & ors WTLR(w) 2022-01
WTLR Issue: Web Only
1. AMARJIT BHAUR
2. JOGINDER BHAUR
3. MANDEEP BHAUR
4. BALDEEP BHAUR
5. SAFE INVESTMENTS MANAGEMENT UK
V
1. EQUITY FIRST TRUSTEES (NEVIS) LIMITED
2. STRATTON INVESTMENT MANAGEMENT (SEVENTEEN) LIMITED
3. JAMES O’TOOLE
4. NATIONAL SOCIETY FOR THE PREVENTION OF CRUELTY TO CHILDREN
5. IVM PCC (in respect of Cell 020)
JUDGMENT MARCUS SMITH J: A. Introduction (1) The parties [1] The First Claimant, Mr Amarjit Bhaur is the husband of the Second Claimant, Mrs Joginder Bhaur. They are the parents of two sons, respectively the Third and Fourth Claimants, Mr Mandeep Bhaur and Mr Baldeep Bhaur. I shall refer to the First to Fourth Claimants …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Barker v Baxendale Walker Solicitors [2016] EWHC 664 (Ch)
- Barker v Baxendale Walker Solicitors [2017] EWCA Civ 2066
- Clarke v Allen & anr [2019] EWHC 1193 and 1194 (Ch); WTLR(w) 2019-10
- Deutsche Morgan Grenfell Group plc v Inland Revenue Commissioners [2006] UKHL 49
- Elston v King & anor [2020] EWHC 55 (Ch)
- Freedman v Freeman [2015] EWHC 1457 (Ch); [2015] WTLR 1187 ChD
- Futter & anr v HMRCC (with Pitt v HMRCC) [2013] UKSC 26; [2013] WTLR 977 SC
- Hartogs v Sequent (Schweiz) AG [2019] EWHC 1915 (Ch); [2020] WTLR 505 ChD
- Kennedy v Kennedy [2014] EWHC 4129 (Ch); [2015] WTLR 837 ChD
- Lobler v HMRC [2015] UKUT 0152 (TCC)
- Mackay v Wesley [2020] EWHC 1215 (Ch)
- Ogden & anor v Trustees of the RHS Griffiths 2003 Settlement & ors [2008] EWHC 118 (Ch)
- Ogilvie v Allen (1899) 15 TLR 294
- Ogilvie v Littleboy (1897) 13 TLR 399
- Payne & anor v Tyler & anor [2019] EWHC 2347 (Ch); [2019] WTLR 1221 ChD
- R (O’Toole) v HMRC [2016] EWHC 138 (Admin)
- Rogge & anor v Rogge & ors [2019] EWHC 1949 (Ch); [2019] WTLR 1305 ChD
- Smith & anr v Stanley & ors [2019] EWHC 2168 (Ch); [2020] WTLR 1059 ChD
- Van der Merwe v Goldman & anr [2016] EWHC 790 (Ch); [2016] WTLR 913 ChD
- Wright & anr v National Westminster Bank plc [2014] EWHC 3158 (Ch); [2015] WTLR 547 ChD
Legislation Referenced
- BVI Business Companies Act 2004
- Finance Act 2011
- Inheritance Tax Act 1984
- Inheritance Tax Act 1984, s13
- Inheritance Tax Act 1984, s28
- Inheritance Tax Act 1984, s86
- Protected Cell Companies Act 1999 (as amended)
- Taxation of Chargeable Gains Act 1992
- Taxation of Chargeable Gains Act 1992, s162
- Virgin Islands Special Trust Act 2003