Simon v Byford & ors [2014] EWCA Civ 280
July/August 2014 #141The appeal dealt with the issue of whether the late Constance Simon (1) had testamentary capacity and (2) knew and approved her will she executed at or immediately after her 88th birthday party on 18 December 2005. The judge below answered the questions in the affirmative, on of Mrs Simon’s sons, Robert Simon appealed.
Mrs Simon had originally had four children, who each owned 24.99% of the shareholding in a family company. Mrs Simon owned the other 0.04% of the shares. Robert was the managing director. Her sons Hilary and Johnathan did not play a part in the business. Davi...
Brooke & ors v Purton & ors [2014] EWHC 547 (Ch)
June 2014 #140In 2009 Steven Huntley (the deceased) sought the advice of a solicitor in relation to wills and inheritance tax planning. At the date of his death, 11 March 2011, the deceased’s estate was valued at £6.9m, which was comprised of a 90% shareholding in an unquoted company (£5.4m), real estate, vintage cars and cash. The deceased’s estate was substantially similar in 2009.
The deceased had wanted to leave his estate equally between his partner, Louise, and his five children. He had expressed concerns to his solicitor about leaving substantial assets to his children outright and his s...
Fischer v Diffley & anr [2013] EWHC 4567 (Ch)
June 2014 #140The claimants were the representatives of Louise Beck (Louise)’s family in Germany. Louise died on 17 January 2011 and the claimants sought a declaration that Louise had died intestate and that the two wills which she had executed on 1 March 2009 (the first will) and 2 May 2010 (the second will) were invalid.
Louise held substantial assets in both England and Germany, mainly comprising real estate and cash. The wills purported to deal with all of her assets in both jurisdictions. If the wills were found to be invalid then the English estate would pass to her surviving niece...
HMRC v Lord Howard of Henderskelfe (dec’d) [2014] EWCA Civ 278
June 2014 #140Lord Howard of Henderskelfe was the owner of a painting by Sir Joshua Reynolds portraying a South Sea Islander called Omai. When he died on 27 November 1984, the painting devolved to the respondents as part of his estate and, eventually, they sold it at Sotheby’s on 29 November 2001 for £9.4m which, after deduction of commission and value added tax, represented a substantial gain over the value of the painting at the date of death. Ordinarily, the gain would be chargeable to capital gains tax and, initially, it was classified as such in the respondents’ trust and estate retur...
Jopling v Leavesley & anr [2013] EWCA Civ 1605
June 2014 #140Mr Jopling was the executor of the will of Kenneth Smith. On 6 January 2012 Mr Jopling issued proceedings against the deceased’s stepdaughter Mrs Leavesley and his niece, Mrs Thompson alleging that they had each obtained a cheque for £25,000 drawn on Mr Smith’s bank account and they between them had drawn £14,750 from ATMs by using his debit card. He alleged that these moneys had been obtained by undue influence and the estate was entitled to recover them.
In May 2012 via his solicitors he made a Part 36 offer to each of the two defendants offering to settle for £25,0...
Santander UK PLC v R.A. Legal Solicitors [2014] EWCA Civ 183
June 2014 #140Abbey National Building Society (now Santander UK PLC) (A) agreed to lend £150,000 to an individual (V) for the purpose of purchasing a property subject to taking a first legal charge. RA Legal Solicitors (R) conducted the conveyancing, acting for both V and A. The vendor’s solicitors (S) were a real firm but acted dishonestly, falsely representing that they acted for the vendor. On 17 July 2009 A transferred £150,000 (plus fees) to RA’s bank account. S notified an account to which the completion monies should be sent and on 28 July 2009 S purported to exchange and complete and RA arrang...
Swetenham v Walkley & anr 2CL10307
June 2014 #140The claimant brought a claim for reasonable financial provision under the Inheritance Provision for Family & Dependents Act 1975, against the estate of Alexander Graham Bryce (the deceased), on the basis that she had been living in the same household as the deceased, as his wife, in accordance with s1(A) of the Act. Otherwise, as the deceased had died intestate, his c£600,000 estate fell to be distributed to his numerous intestacy beneficiaries, a class to which the claimant, who was never married to the deceased, did not belong.
The first issue before the court was whether th...
Williams v Central Bank of Nigeria [2014] UKSC 10
June 2014 #140In connection with a transaction dating back to 1986 the respondent paid $6,520,190 to a solicitor in England to be held in trust on terms that it should not be released until certain funds were made available to him in Nigeria. The solicitor pocketed $500,000 and, in fraudulent breach of trust, paid out the balance to the appellant’s account with Midland Bank in London. It was alleged that the appellant was a party to the fraud. The respondent obtained permission to serve a claim form out of the jurisdiction and an application was made to set aside that permission.
Supperstone J ...
Pullan v Wilson & ors [2014] EWHC 126 (Ch)
May 2014 #139The claimant (Mr Pullan) was a beneficiary of ten high-value family trusts. The first defendant (Mr Wilson) was an accountant who had been appointed as a professional trustee of those trusts. Mr Wilson was also a non-executive director of three of the companies in which the trusts held shares. The second and third defendants were the co-trustees of the ten trusts and were not subject to the relief sought by Mr Pullan.
Mr Pullan brought a claim against Mr Wilson as he considered that the professional charges of £849,890 for the period from 12 March 2007 to 4 November 2010 exceeded...
R (on the application of Walford) v Worcestershire County Council & anr [2014] EWHC 234 (Admin)
May 2014 #139The claimant challenged the decision of Worcestershire County Council to uphold its reversal of a previous decision to disregard a property, (Sunnydene) owned by her mother (Mary) in calculating her mother’s ability to pay care home charges.
Mary had lived at and owned Sunnydene for many years. Mary entered long term care on 24 November 2006. Shortly thereafter the claimant was informed that the property would not be disregarded after the 12 week statutory period. The claimant responded and requested a disregard. The claimant is over 60. She explained that although, since 1...