Mackay v Wesley WTLR(w) 2021-03

WTLR Issue: Web Only




JUDGMENT DEPUTY MASTER HENDERSON: Introduction [1] This is my judgment on a Part 7 Claim seeking an order that the appointment of the Claimant as a trustee of the Ellen Morris 1990 Settlement (‘the Settlement’) pursuant to a Deed of Appointment dated 19th March 2003 be rescinded. In the alternative, the Claimant seeks a declaration …
This content is only available to members.

Counsel Details

Thomas Chacko (Pump Court Tax Chambers, 16 Bedford Row, London WC1R 4EF, tel 020 7414 8080, email, instructed by Charles Russell Speechlys (5 Fleet Place, London EC4M 7RD, tel 020 7203 5000, email for the claimant.

The defendant was not represented.

Legislation Referenced

  • Double Taxation Relief (Taxes on Income) (Mauritius) Order 1981
  • Mental Capacity Act 2005, s1
  • Mental Capacity Act 2005, s2
  • Mental Capacity Act 2005, s3
  • Taxation of Chargeable Gains Tax Act 1992, s65
  • Taxation of Chargeable Gains Tax Act 1992, s86
  • Taxes Management Act 1970, s19A
  • Trustee Act 1925 (England and Wales), s36
  • Trustee Act 1925 (England and Wales), s40