Grand View Private Trust Co Ltd & ors v Wong & anr [2023] WTLR 149

The Global Resource Trust No.1 (the GRT) was created by a declaration of trust dated 10 May 2001. It was accepted that the true economic settlors were two brothers, YC Wang and YT Wang (the founders), who had built a group of companies from the 1950s into one of the largest business conglomerates in Taiwan (FPG Group). They had died in 2008 and 2014 respectively.

Shortly after the GRT was established, Grid Investors Corp, an investment holding company ultimately owned by the founders which held shares in FPG companies, was transferred to the GRT trustee. The value of those shares ...

Hopes & anr v Burton & ors [2023] WTLR 187

The claimant trustees sought to set aside two deeds of appointment dated 31 May 2013 and 22 July 2014 on the grounds of operative mistake, excess of powers or lack of proper consideration.

The trust was settled in 1992 when taking out a policy of life insurance, and provided that subject to and in default of any exercise of the trustees’ powers of appointment, the trust fund and its income was held absolutely for the ‘Immediate Beneficiaries’ as defined in the deed. The settlor died in 2004 but the trustees did not become aware of the policy until late 2012. The trustees discussed...

Hudson v Hathway [2023] WTLR 207

After Jayne Hathaway (JH) and Lee Hudson (LH) started a relationship in 1990, JH moved into LH’s home and became a joint owner. They had two sons together but did not marry. After selling their home, they bought another in joint names. In 2007 they sold that home and, with a mortgage, bought Picnic House in joint names. The mortgage payments were made from a joint bank account, into which the salaries of them both were paid. LH’s contributions towards the mortgage payments far exceeded those of JH.

In 2009, LH left JH and moved in with another woman, whom he later married. JH cont...

Kelly-Lambo v Lambo [2023] WTLR 255

The claimant and the defendant both claimed to be the surviving spouse of the deceased, who died intestate, and each sought letters of administration of his estate. The claimant denied the defendant had ever married the deceased, and the defendant relied upon a purported certified copy of a Nigerian marriage certificate from 1962, and her own recollection of the ceremony, as evidence of the marriage. The defendant admitted the claimant had married the deceased in Nigeria in 1993, but asserted that they had divorced in 2000 and relied upon a purported order of the Chief Registrar of the L...

McLean & ors v McLean [2023] WTLR 267

The claimants were all siblings and the biological children of Reginald McLean (Reginald), by his first marriage. The defendant was the biological child of Reginald and his second wife, Maureen (the deceased).

By mirror wills executed on 23 June 2017, Reginald and the deceased both left their estates to each other as survivors, and the residuary estate of the surviving spouse to the claimants and the defendant in equal shares (the 2017 wills). Following Reginald’s death, the deceased executed a new will on 16 August 2019 (the 2019 will) revoking her 2017 will and leaving her entir...

Morley v Morley & anr [2023] WTLR 299

In 2007, the claimant gave her father (Ray) a sum of £150,000. The payment was a contribution towards a house (the property) that Ray intended to purchase with his wife, the first defendant.

The claimant alleged an agreement by which, in exchange for the payment of £150,000, Ray would leave his half-share of the property to the claimant and her brother.

The purchase of the property was completed using a TP1 transfer form. The form was signed by the third-party transferor and the box was ticked providing for the transferees, Ray and the first defendant, to hold the property ...

SwissIndependent Trustees SA v Sofer & ors [2023] WTLR 329

The claimant, a Swiss corporation, was the sole trustee of three discretionary trusts named as the Gabri, Puyol & Xavi trusts (the trusts) which had been created via a British Virgin Islands (BVI) company by Hyman Sofer (the settlor) in 2006. The trusts, though expressed to be governed by English law, were set up in Australia and a holding vehicle called the Jordi Unit Trust was used to channel the investments. Neither the settlor nor his children or remoter issue originally figured as settlor and beneficiaries, though they were later added to the classes of ‘Specified Beneficiaries’...

Velutini Perez v Equiom Trust Corporation (UK) Ltd & anr [2023] WTLR 349

Ms Velutini, the claimant, was a 98-year-old woman with very considerable personal wealth, and without any spouse, children or immediate family. This case related to assets in which she was interested and which had been held within trust structures since about 2011, which were said to have a value of between US$30m and US$50m (the assets).

In April 2021, the BCV Foundations Trust (the BCVFT) was formally established in order to replace various trusts formerly in effect. The BCVFT was a revocable English law settlement. In November 2021, Ms Velutini revoked the BCVFT (the revocatio...

Procter v Procter & ors WTLR(w) 2023-01

Strategic Branding Ltd v Commissioners for HMRC WTLR(w) 2023-02

Totton & anr v Totton WTLR(w) 2023-03

Begum v Ahmed [2022] WTLR 1189

The appellant was the widow of Mohammed Yousaf Khan (Mr Khan), who had died on 22 March 2015 without making any financial provision for her under the terms of his last will dated 11 February 2014 (the 2014 will). Instead, Mr Khan had left the entirety of his estate, after payment of debts and expenses, to his daughter and personal representative, the respondent. The appellant, who was elderly and disabled, had lived at 22 Lombard Avenue, Dudley (Lombard Avenue) since 1993.

Probate was granted on 11 April 2016 and solicitors instructed by the respondent wrote demanding possession o...

Boast v Ballardi & ors [2022] WTLR 1203

The claimant issued probate proceedings seeking orders pronouncing against the validity of a will dated 11 June 2013 and in favour of an earlier will dated 15 March 2006. The claimant was the sole executor under both wills, and the sole beneficiary of the earlier will. The later will gave rise to a partial intestacy of residue, under which the defendants were the beneficiaries.

The claimant issued probate proceedings challenging the 2013 will for lack of testamentary capacity. Four defendants had consented pre-action and one had acknowledged service, not contesting the claim. No o...

Clitheroe v Bond [2022] WTLR 1217

Jean Mary Clitheroe (the deceased) had three children, one of whom (her elder daughter) predeceased without issue. The appellant and respondent were her surviving children, the latter of whom was a victim of sexual abuse committed by her father. This had been detailed in letters written by her father and which were used in divorce proceedings by the deceased. The deceased had been profoundly affected by her elder daughter’s terminal diagnosis and death and became estranged from the respondent to the point that she started to maintain, and continued to maintain until her own death, that t...

Da Silva v Heselton & ors [2022] WTLR 1229

The will of the late Gladys Townsend contained at clause 11 a charging clause, the relevant part of which was couched in the following words:

‘MY TRUSTEES shall have the following powers in addition to their powers under the general law or under any other provisions of this Will or any Codicil hereto… (g) for any of my Trustees who shall be engaged in any profession or business [to] charge and be paid (in priority to all other dispositions herein) all usual professional and other fees and to retain any brokerage or commission for work or business introduced transacted or done or t...

Executor of HRH Prince Philip v HM Attorney General & anr [2022] WTLR 1251

This was an appeal against the decision of the president of the Family Division (PFD) to seal for 90 years the will of HRH The Prince Philip, Duke of Edinburgh, to publish a list of 33 sealed wills of deceased members of the Royal Family, and to seal those 33 wills for 90 years (Re Will of HRH The Prince Philip, Duke of Edinburgh [2021]).

At the start of the original hearing, the PFD directed that the hearing should take place in private, having only heard submissions from Prince Philip’s executor and the Attorney General (AG), but that the judgment should be made public. No submi...

Fellner v Cleall [2022] WTLR 1271

The claimant was the daughter of the deceased. The defendant was said to have been in a relationship with the deceased. The deceased appointed the defendant along with two others as executors of his will. He also devised a freehold commercial property and £75,000 to the defendant. The residue of the estate was to be divided equally between the claimant and her two siblings. The claimant disputed the validity of the will.

On 6 May 2021, after a chain of correspondence, the claimant’s solicitors wrote to the defendant’s solicitors on an open basis setting out various detailed points...

Fennessy v Turner & anr [2022] WTLR 1295

The claim concerned the estate of Hazel Valerie Fennessy who had died on 2 February 2020 at the age of 78. The claimant was the deceased’s son. The deceased’s other child, Heidi, predeceased her by approximately six weeks.

The deceased’s will dated 24 January 2012 left her entire estate to Heidi and appointed her as sole executrix. It provided that if Heidi predeceased then the whole estate was left to the defendant, June Turner, who was also appointed as sole executrix.

Probate was granted on 26 October 2020. The value of the estate was stated as £342,075 (gross) and £336,...

Firth & anr v Commissioners for HMRC [2022] WTLR 1297

The appeal was brought by Mr and Mrs Firth in their capacity as trustees of the L. Batley 1984 Settlement (the trust) against notices of determination issued to the trustees by HMRC on 7 September 2018, which refused Inheritance Tax (IHT) Business Property Relief (BPR) on the grounds that the interest of the trustees in the business carried on by the Lawrance (Hotel Living) Ltd (The Lawrance) consisted mainly in the holding of investments and was therefore not a qualifying business for the purposes of BPR.

On 14 November 1984 Lawrance Batley established the trust. Prior to 2012 th...

Fullard v Kershaw & ors [2022] WTLR 1323

The issue before the court was costs in proceedings relating to the estate of Richard Stephen Fullard (the testator), who died on 4 April 2020. By a will dated 20 June 2019 (the will), the testator appointed the following as executors and trustees of his will: the claimant, his son; the first defendant, his friend; the second defendant, his partner; and the third claimant, his daughter. By the will the testator also bequeathed one property to the second defendant, and another property to the claimant and third defendant. He made various pecuniary legacies, including to the first defendan...