Van Der Merwe EWHC 790 (Ch)

WTLR Issue: June 2016 #160

PHILIP ANTON VAN DER MERWE

V

(1) DEBORAH LYNNE GOLDMAN (2) THE COMMISSIONERS FOR HER MAJESTY'S REVENUE AND CUSTOMS

Analysis

The claimant and first defendant were husband and wife and joint freehold owners of a property in the UK where they lived. Up until March 2006 the claimant and first defendant were treated as domiciled in South Africa. However, from 6 April 2006 they would be treated as domiciled in the UK for inheritance tax purposes. In November 2005 the claimant took advice on mitigating the consequences of being treated as domiciled in the UK for the purposes of inheritance tax. He was advised that his position would be improved if he placed the property into an interest in possession settlement.

Counsel details

(Mr Richard Wilson QC 36 Bedford Row, London, WC1R 4JH, tel 020 7421 8000, email civilclerks@36bedfordrow.co.uk) instructed by Berwin Leighton Paisner LLP (Adelaide House, London Bridge, London EC4R 9HA, tel 020 3400 1000) for the claimant.

Mr James Weale (3 Stone Buildings, London, WC2A 3XL, tel 020 7242 4937, email clerks@3sb.law.co.uk) instructed by Berwin Leighton Paisner LLP (Adelaide House, London Bridge, London EC4R 9HA, tel 020 3400 1000) for the first defendant.

Mr Philip Jones QC (Serle Court, 6 New Square, Lincoln’s Inn, London, WC2A 3QS, tel 020 7242 6105, email clerks@serlecourt.co.uk) instructed by HMRC Solicitor’s Office for the second defendant.

Legislation referenced

Legislation in bold has further reading - click to view.

  • Finance Act 2006, section 156, schedule 20(2) para. 4(1)
  • Finance Act 2013, section 176, schedule 36 para. 3
  • Inheritance Tax Act Sections 1, 2, 3, 44, 49(1), 48(3)(a), 49, 64, 71, 162(4), 162A and 267 1984
  • Law of Property (Miscellaneous Provisions) Act 1989, Section 2