Richefond & ors v Dillon & ors [2024] WTLR 253
Spring 2024 #194The first claimant and her co-executors sought to propound a will which was resisted by the first to third defendants. In a previous judgment the Master had determined that the will was valid as to part but the gift of residue to the first claimant failed because the testator did not know and approve of that part in light of his illiteracy and the lack of proper explanation from the will draftsman. The result was that the testator’s home was held on trust for the first claimant’s occupation but the residuary estate passed on the statutory trusts of intestacy between the five defendants.<...
Shah v Commissioners for HMRC [2024] WTLR 265
Spring 2024 #194The executor of the estate of the deceased appealed against a notice of determination under s221 Inheritance Tax Act 1984 that the deceased was domiciled in England and Wales at the time of his death.
The deceased was born in Karachi in what was then British India in 1929. He attended school and university in Karachi in the 1940s. Following partition, in 1947 he moved from Karachi, Pakistan to Gujarat, India to complete his university course. On completion, he moved to Tanzania. In 1954 he moved to the UK to undertake a further degree, returning to Tanzania on completion in 1957. ...
Thandi v Saggu [2024] WTLR 283
Spring 2024 #194The claimant was the freehold registered proprietor of 7 Parkside Parade, Dartford, Kent (7 Parkside Parade). The defendant was managing director of a construction company called Earlswood Interiors Ltd (Earlswood Interiors). Earlswood Interiors carried out some work on the claimant’s home, a different property. There was an issue with payment for additional works. In April 2018 Earlswood Interiors had been owed £15,000 and had demanded that sum from the claimant. It was found that no unwarranted or illegitimate pressure had been applied to the claimant but she had felt under pressure to...
Winter & anr v Winter & anr [2024] WTLR 327
Spring 2024 #194The court was concerned with the claim of Richard and Adrian Winter to challenge the dispositions made by their father, Albert Winter, in his will dated 30 April 2015 (the 2015 will) which left the residue of his estate to their brother, Philip. The principal asset in Albert’s estate was his share in a market garden business operated by the family for many years, and since 1998 as a partnership between Albert, his late wife Brenda, the claimants and the first defendant. In January 2004 the partnership business was transferred to a company.
The claim was put on two principal bases....
Zedra Fiduciary Services (UK) Ltd v HM Attorney General [2024] WTLR 363
Spring 2024 #194In 1928 Gaspard Farrer established a fund which he intended, in due course, to pay off the National Debt in its entirety, either by itself or in combination with other funds established for the same purpose. The fund was specified to be held until a specified date of application for investment and accumulation, and thereafter ‘to transfer and pay the same to the National Debt Commissioners to be applied by them in reduction of the National Debt’, with a power at any time to determine that ‘part of the National Fund should be forthwith applied in reduction of the National Debt.’ Subsequen...
Re A [2023] WTLR 1195
Winter 2023 #193On 9 May 2014, the Adult granted a continuing and welfare power of attorney in favour of her son and one of her daughters (who consented to be attorneys) (the First PoA). A statutory certificate confirming the Adult’s capacity to grant the First PoA was signed by her solicitor. The First PoA was registered by the Office for the Public Guardian (OPG) on 21 June 2014.
On 17 November 2020, a consultant psychiatrist diagnosed the Adult with early Alzheimer’s Dementia, and assessed the Adult as having a short-term memory of 5-10 minutes. The psychiatrist gave evidence that the Adult wa...
Bowser v Smith & anr [2023] WTLR 1207
Winter 2023 #193The appellant solicitor applied under s50 Administration of Justice Act 1985 to remove his co-executor, the deceased’s widow. At a hearing before Bacon J the parties agreed by consent that both executors should be removed and replaced with an independent administrator, but could not agree on costs. The judge gave directions for written submissions to be exchanged, after which a decision was made on the papers without a hearing. The appellant was ordered to pay personally the respondent’s costs on the standard basis (with the balance paid out of the estate) and was deprived of his indemni...
Chopping v Cowan & anr [2023] WTLR 1237
Winter 2023 #193The deceased died on 2 July 2008 leaving a will dated 6 December 2007. The claimant was the deceased’s daughter who was the beneficiary of the residue of the deceased’s estate. The defendants were the deceased’s executors who had acted as the deceased’s solicitor and tax adviser during his life. The will contained a charging clause. The estate had a gross value of £3,814,818. The first defendant had charged legal fees of £78,818.12, and other professional fees from solicitors and tax advisers had also been incurred totalling around £100,000. The claimant challenged the fees borne by the ...
Colicci & ors v Grinberg & anr [2023] WTLR 1249
Winter 2023 #193The court was concerned with costs following the trial of a claim relating to the estate of Ernesto Colicci (deceased). Recorder Mark Anderson KC had handed down judgment on 18 May 2023 following the trial in March 2023. He reserved judgment on costs after further submissions at a consequential hearing on 19 July.
The claimants’ principal claim, based on interpretation of an agreement, succeeded. The claimants were therefore the successful parties. The Recorder acknowledged that the general rule is that the unsuccessful party will be ordered to pay the costs of the successful part...
Commissioners for HMRC v Personal Representatives of Vigne [2023] WTLR 1259
Winter 2023 #193The late Mrs Maureen Vigne died on 29 May 2012. At that time, she was the sole owner of approximately 30 acres of land. From 2008 a livery business was operated on or from the land, offering a package which included:
(1) the provision of worming products, including administering them where and when necessary (if an owner was unable and/or unwilling so to do), on a quarterly basis; (2) providing the horses with hay feed during the winter months when the grass might not provide a sufficient food source – a hay crop was grown on part of the land, referred to as the hayfield; (3) removi...