Gudavadze & ors v Kay & ors [2012] EWHC 1683 (Ch)
December 2012 #125The deceased (Badri) was a wealthy Georgian businessman. Since Badri’s death litigation, in relation to both the devolution and administration of his estate, had been conducted in numerous jurisdictions. Mr Boris Berezovsky maintained claims against the estate on the basis of alleged joint ventures, but for the purpose of this action supported various members of Badri’s family (the family defendants) in their challenge of documents alleged to have testamentary force.
Badri’s half-cousin and sometime business assistant, Mr Joseph Kay (Mr Kay), had, since Badri...
Hanson v HMRCC [2012] UKFTT 314 (TC)
December 2012 #125In 2006, the appellant received loan notes as part of the consideration for a sale of a business. He disposed of these loan notes in 2008. The disposal gave rise to a chargeable gain for Capital Gains Tax (CGT) purposes of £1,261,387. Following the disposal the appellant read an article which suggested that UK holiday letting properties could be used to mitigate CGT charges. The appellant had already purchased such a property. He consulted with his usual accountants, Clarke Broom Flemming (CBF) who indicated to the appellant that a form of holdover relief would be available to mitigate t...
Re Harcourt MHLO 74 (LPA)
December 2012 #125On 15 June 2009, Mrs Harcourt executed a lasting power of attorney (LPA) for property and affairs in which she appointed her daughter (A) to be her sole attorney. The LPA was registered with the Office of the Public Guardian (OPG) on 13 August 2009. In July 2011 the manager of Mrs Harcourt’s care home contacted the local county council expressing concerns that A had not paid Mrs Harcourt’s care home fees and that she gave her very little pocket money. The manager also expressed concerns regarding loans and credit cards which had recently been taken out in Mrs Harcourt’s...
Khaira & ors v Shergill & ors [2012] EWCA Civ 983
December 2012 #125In October 1987, the Birmingham Gurdwara (a Sikh place of worship) was purchased by four individuals and then by a deed dated 15 January 1991 the original trustees declared trusts of this property. They were trustees of the religious organisation following the teaching of His Holiness the First Holy Saint resident at Nirmal Kutia in the Punjab India ‘or his successor’. Clause 5 of the trust deed allowed the First Holy Saint ‘or his successor’ to remove trustees and appoint new trustees.
Sant Baba Jeet Singh Ji Maharaj (the ninth claimant) purported to retir...
Spurling & anr v Broadhurst & ors [2012] EWHC 2883 (Ch)
December 2012 #125Ronald Anthony Allcroft Gibbons (the testator), who had no family, made a handwritten will on 29 December 2010 by which he appointed the claimants as his executors and gave them his residuary estate ‘to hold on trust to pay my debts, taxes and testamentary expenses and pay the residue to Veronica Broadhurst, Ann Foden, the living grandchildren of Veronica Broadhurst, and David Spurling in equal shares’. The testator died the following year and the claimants, who considered the terms of the residuary gift to be ambiguous, sought a declaration as to its construction. The third ...
Swain Mason & anr v Mills & Reeve [2012] EWCA Civ 498
December 2012 #125The claimants appealed from Arnold J’s decision to dismiss their claim in professional negligence brought against the defendant firm of solicitors. The defendant cross appealed against the judge’s order that the claimants’ pay 50% of the defendant’s costs.
Mr Christopher Swain owned 72.4% of the shares in Swains International plc. By 2006, Mr Swain had withdrawn from full-time management and spent most of his time in Thailand. Mr Swain had a history of ill health, including diabetes and heart disease. Each of his four daughters (who, together with Mr Swain...
Re Shuldham [2012] EWHC 1420 (Ch)
November 2012 #124The applicant intended to bring a claim for rectification of an instrument by which he and two other family members had purported to grant an interest in land and a lease commencing in the year 2040. The instrument was part of a larger scheme in relation to a deceased’s estate, whereby the freehold of properties subject to it were held by the deceased’s daughter (XH) with a lease in favour of her, currently minor, child (XB). The purpose of this scheme was a reduction in XH’s estate over time so as to mitigate future inheritance tax liabilities.
The family’s concern about bringing...
Suggitt v Suggitt & anr [2012] EWCA Civ 1140
November 2012 #124Frank Edward Suggitt (Frank) died on 25 October 2009 leaving his entire estate (400 acres of farmland and several house) to his daughter Caroline. John, Frank’s son, was left nothing. Frank’s will, executed in 1997, expressed the wish (without creating a trust) that if at any time, in the opinion of Caroline, John showed himself capable of working and managing the farmland, that Caroline would transfer it to John.
The Suggitts had farmed in North Yorkshire for many generations. John was the youngest and only son. He had attended agricultural college at Frank’s expense, but left be...
The X Primary Care Trust v XB & anr [2012] EWHC 1390 (Fam)
November 2012 #124XB, who for years had been suffering from a progressive illness (motor neurone disease), required an invasive ventilation device in order to breathe and, being unable to talk, could only communicate latterly by the movement of his eyes. The question of life-sustaining treatment had been discussed on a number of occasions with his general practitioner and a draft advance decision to refuse treatment was prepared at his behest by a mental capacity coordinator. After considering the draft, in order to explain it to XB, a further simpler document was prepared using a template found by his wi...