Mackay v Wesley WTLR(w) 2021-03

WTLR Issue: Web Only

NICOLA SUZANNE MACKAY

V

DAVID STUART WESLEY

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of the Ellen Morris 1990 Settlement (‘the Settlement’) pursuant to a Deed of Appointment dated 19th March 2003 be rescinded.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 …
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Counsel Details

Thomas Chacko (Pump Court Tax Chambers, 16 Bedford Row, London WC1R 4EF, tel 020 7414 8080, email clerks@pumptax.com), instructed by Charles Russell Speechlys (5 Fleet Place, London EC4M 7RD, tel 020 7203 5000, email enquiries@crsblaw.com) 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