Vigne v HMRC TC/2016/05196

WTLR Issue: Autumn 2017 #169

The deceased died on 29 May 2012. At the time she was the sole beneficial owner of 30 acres of land (the land) used for carrying out a livery business. The business provided less than ‘part livery’ (ie day-to-day care being shared between the livery operator and horse owner) but more than ‘DIY Livery’ (ie a right to reside in a field plus a stable)...

A & ors v D & ors [2017] EWHC 2222 (Ch)

WTLR Issue: Autumn 2017 #169

A & B were the current trustees of a settlement known as the Children’s Trust dated 21 March 2000. They were, with C, the current trustees of a settlement known as the M Trust dated 7 December 2004 (together the ‘Settlements’)...

The Public Guardian’s Severance Applications [2017] EWCOP 10

WTLR Issue: Autumn 2017 #169

The Public Guardian brought various consolidated applications for severance under para 11((3) of Schedule 1 of the Mental Capacity Act 2005 (the MCA 2005) in respect of various lasting powers of attorney which were potentially unlawful or ineffective by reason of the operation of s9 MCA 2005, which provides that an LPA is not created unless it is made and registered in accordance with Schedule 1 of para 19...

Routier v HMRC [2017] EWCA Civ 1584

WTLR Issue: Autumn 2017 #169

The appeal concerned the restriction (the Restriction) imposed by s23 of the Inheritance Tax Act 1984 (IHTA), as interpreted by the Court of Appeal in an earlier hearing of the appeal, on IHT relief for legacies and gifts to charities, to legacies and gifts to UK charities subject to the supervision of the UK courts...

Rangers [2017] UKSC 45

WTLR Issue: Autumn 2017 #169

The appeal concerned a tax avoidance scheme by which employers paid remuneration to their employees through an employees’ remuneration trust in the hope that the scheme would avoid liability to income tax and Class 1 national insurance contributions...

Nahajec v Fowle Case No: C30LS199

WTLR Issue: Autumn 2017 #169

By a will dated 7 July 2015 Stanley Nahajec (‘deceased’) left the whole of his estate valued at £265,710 to the defendant whom he appointed as sole executor. The deceased died on 19 July 2015 and a grant of probate to the defendant was issued on 15 October 2015...

Martin v Williams [2017] EWHC 491 (Ch)

WTLR Issue: Autumn 2017 #169

This was an appeal against a decision of the County Court ([2016] WTLR 1075) to make reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975 for Mrs Joy Williams from the estate of her deceased partner Norman Martin...

Legg v Burton [2017] EWHC 2088 (Ch)

WTLR Issue: Autumn 2017 #169

The testatrix had two daughters, the first and second claimants. In July 2000, the testatrix and her husband made wills in favour of the survivor, and subject to that, in favour of the claimants in equal shares.

The husband died in May 2001...

Hood v HMRC Neutral citation: [2017] UKUT 0276 (TCC)

WTLR Issue: Autumn 2017 #169

Lady Hood was the lessee of premises at 67 and 67A Chelsea Square, London SW3 (premises) which had been granted by Viscount Chelsea and Chelsea Land & Investment Company Ltd and Cadogan Holdings Company (Cadogan) on 21 September 1979 for a term due to expire on 25 December 2076 (head lease)...

Hives v Machin [2017] EWHC 1414 (Ch)

WTLR Issue: Autumn 2017 #169

This claim concerned the proper construction of the will of Mrs Bastubbe (‘the Testatrix’). The Testatrix had three sons, Christopher, Eric (the Claimant’s father) and Peter (the Defendant). The Testatrix made her last will in 2003 at a time when all three of her sons were living...