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...

Henderson v HMRC Neutral citation: [2017] UKFTT 556 (TC)

WTLR Issue: Autumn 2017 #169

The appellants were the four children of Nicholas Henderson. They appealed under s42 of the Income Tax (Earnings and Pensions Act) 2003 and s207 of the Income and Corporation Taxes Act 1988, against HMRC determinations that they had all been domiciled in the UK since their birth...

Badenach v Calvert [2016] HCA 18

WTLR Issue: Autumn 2017 #169

The first appellant was a legal practitioner and a partner of the second appellant, a law firm. The solicitor received instructions from Jeffrey Doddridge (who was 77 years old at the time) to prepare his will, by which the entirety of his estate was to pass to the respondent, Roger Calvert, whom Mr Doddridge treated as his son...