HMRCC v Hanson [2013] UKUT 0224 (TCC)

July/August 2013 #131

Mr Hanson (the respondent) is the trustee for a trust created in 1957 by his grandfather, which gave his father Joseph Hanson (the deceased) a life interest. The trust consisted of a house in Milton Keynes.

The deceased lived in the house until 1978 and when he moved out the respondent moved in. There was no change in ownership of the property. The Hansons are a farming family and at the time of his father’s death the respondent owned and farmed 128 acres of land nearby, he rented a further 28 acres and farmed an additional 67 acres co-owned by him and the deceased and ran t...

Re Portland Place (Historic House) Ltd [2012] EWHC 4199 (Ch)

July/August 2013 #131

Mr Davenport the applicant (A) applied to the Companies Court pursuant to ss1 and 17 of company Directors Disqualification Act 1986 for permission to give instructions to solicitors acting on behalf of Portland Place (Historic House) Ltd, (the company), a company incorporated in Nevis in the West Indies in relation to litigation brought against that company. A applied from prison where he is serving sentence for fraud. In September 2011 he had been disqualified for ten years from being a director of a company or in any way being concerned in its management without the leave of the court....

The Trustees of David Zetland Settlement v HMRCC [2013] UKFTT 284

July/August 2013 #131

The appellant trustees appealed from a notice of determination dated 16 February 2010 whereby HMRC refused inheritance tax business property relief on the basis that immediately before the ten-year anniversary on 22 September 2007, none of the property comprised in the settlement was relevant business property for the purposes of s104 of the Inheritance Tax Act 1984 (IHTA). HMRC contended that the business was excluded under s105(3) IHTA in that it consisted ‘mainly of… making or holding investments’.

The principal asset of the settlement was Zetland House, which...

Vallee v Birchwood [2013] EWHC 1449 (Ch)

July/August 2013 #131

On 6 August 2003, Cheryle Vallee (the claimant/respondent) visited her 93-year-old father Wlodzimierz Bogusz at his home. Ms Vallee, who lived abroad, told her father that she planned to visit next at Christmas. He replied that he might not be alive by then as he did not expect to live much longer. He handed over the deeds for his unregistered property, a house key, his war medals and a photograph album. The main asset of the estate was his property.

In December 2003 Mr Bogusz died intestate. Ms Vallee had been fostered and then later adopted after her mother and father’s m...

DR v GR & ors [2013] EWHC 1196 (Fam)

July/August 2013 #131

A post-nuptial settlement (being a Jersey discretionary trust) was created by a husband and wife in 1986. The trust owns a Liberian company, which in turn owns a UK company that owns two UK companies. The main company assets are two UK retirement villages. The beneficiaries included the husband and wife and two minor children.

During divorce proceedings the wife applied for a variation of the settlement.

Over the course of proceedings the trustees of the Jersey trust and the companies were all joined as parties. In both cases no application was made for joinder and no not...

AC v DC & ors [2012] EWHC 2032 (Fam)

June 2013 #130

Mostyn J granted an application by the applicant (W) to set aside transactions pursuant to s37(2) of the Matrimonial Causes Act 1973 that had been made by the first respondent (H) on about 2 December 2010 by which H disposed of his 86.4% shareholding in D Holdings Limited (DH). None of the respondents opposed the application. There was an issue whether or not the effect of the order operated retrospectively for all purposes, including fiscal purposes. Judgment was reserved and further written submissions were invited to determine whether the order setting aside the transactions was effec...

Re GM 11843118

June 2013 #130

The applicants, GM’s deputies for property and affairs, sought retrospective approval of various gifts they had made from GM’s funds to themselves, their family and friends and also to several charities. Additionally, they sought retrospective approval of their purported deputyship expenses.

From GM’s estate, which amounted to just under £500,000 at the time of their appointment, it was found that the applicants had made gifts totalling £231,259.50, £55,856 and £48,396.50 of which were made respectively to themselves. £57,352 had been donated to nine charities.

Joshi & ors v Mahida [2013] EWHC 486 (Ch)

June 2013 #130

Kiritkumar Mahendersinh Mahida (testator) and his wife, the defendant, owned (inter alia) freehold property at 148-152 Leytonstone Road London as beneficial joint tenants. They were, however, separated when the testator made his last will (will) on 17 July 2002. After appointing the first and second claimants his executors and trustees, the testator gave certain property to his brother, the third claimant, and his three sons, the fourth to sixth claimants. In particular, by clause 3(c) he gave them an interest in the property at Leytonstone Road, but unfortunately expressed the specific ...

NT v FS & ors [2013] EWHC 684 (CP)

June 2013 #130

F is a 74-year-old retired rugby player with assets of £3m and was diagnosed with Alzheimer’s and dementia in 2006. The applicant (NT), who is F’s deputy, brought this application for a statutory will to be executed on behalf of F and for a statutory gift of £50,000 to be made to F’s 95-year-old mother (T). The respondents were the potential beneficiaries of such will. The statutory gift was uncontroversial, however the statutory will provisions were contested. Judge Behrens, in determining what terms would be in F’s best interests, had regard to previous authorit...

R v Hursthouse 2013 EWCA (Crim) 517

June 2013 #130

On 28 October 2009 Susan Hursthouse (the appellant) pleaded guilty to an offence of fraud contrary to s1 of the Fraud Act 2006. The offence involved the forgery of the will of Henry Swinscoe (the testator). The appellant was accused along with her mother Jean Oldknow, who had previously been married to the testator. The testator died on 1 July 2008. He left a professionally drawn will dated 13 May 2004 by which he left everything to his then wife, Netta, or, in the event of her predeceasing him, which she did, his estate to be divided equally between the appellant and his nephew, Paul Sp...