Howell & ors v Lees-Millais & ors [2011] EWCA Civ 786
December 2011 #115The appellant trustees sought permission to appeal from a costs order. An application had been issued in December 2006 pursuant to which the trustees sought sanction to pursue claims for (inter alia) breach of trust. Three related beneficiaries (Lorna, Fiona and Marcus) resisted the application as defendants, save in respect of a negligence claim against solicitors. In July 2008, Lindsay J declined to sanction any of the claims (save for the negligence claim) and made clear that the trustees had acted in an inappropriately partisan way. Directions were given for a costs hearing,...
Lane v Cullens Solicitors & ors [2011] EWCA Civ 547
December 2011 #115The claimant was the brother of the deceased. She died intestate on 22 January 1997. The claimant became her personal representative pursuant to a grant of letters of administration made on 2 August 2000. The claimant was entitled to one third of the deceased’s estate there being two other stirpital branches of the family. One such branch was represented by the claimant’s brother. The claimant’s niece who was entitled to one sixth of the deceased’s estate intimated a claim that she was entitled to the deceased’s home. She did this in October 1998. The claimant, while being advised by sol...
Lawson v HMRCC [2011] UKFTT 346 (TC)
December 2011 #115The appellant appealed from an amendment to self assessment for the year ended April 2006. Between February 2002 and August 2005 the appellant had been the sole legal owner of a property. The appellant had calculated her capital gains tax liability on the basis that she and her husband were each entitled to claim annual capital gains tax exemption because they were joint beneficial owners. HMRC opened an enquiry and determined that the appellant was the sole beneficial owner. A review affirmed the determination on the basis that:
- (a) sole legal title was vested in the appel...
McCall & anr v HMRCC [2009] NICA 12
December 2011 #115The appellants were the personal representatives of Mrs Eileen McClean (the deceased), who died on 8 January 1999. The appellants claimed that 33 acres of agricultural land in the deceased’s estate, which at the date of the deceased’s death was valued at £5.8m, owing to it having been zoned for development use, was business property for inheritance tax (IHT) purposes. The respondent, HMRC, determined that no part of the value of the agricultural land transferred on death was attributable to the value of any relevant business property.
The land comprised a number of fields in grass...
Suggitt v Suggitt & anr [2011] EWHC 903 (Ch)
December 2011 #115F was a farmer. His family had amassed farmland and property, which he owned and farmed. There were three residential properties belonging to F. F had three daughters including C and a son J. J had worked on the farm from childhood and F had paid the fees for J to go to agricultural college. J was also permitted to find employment elsewhere to earn money. At one point J obtained some inheritance, which he used to move away from the farm for a short period until the money ran out. J then returned to the farm where he lived with his girlfriend G and their children. J continued to do some w...
Atkins, The Executors of v HMRCC [2011] UKFTT 468 (TC)
December 2011 #115David Atkins (the deceased) had been a Lloyd’s ‘name’ and, during the final year prior to his death, he had made a loss which was disclosed in his tax return. However, there existed a special reserve account for the purpose of meeting anticipated claims and it was the accepted practice that the balance was deductible from what would otherwise have been profits of particular years or subjected to tax if and when subsequently released. While ordinarily income accruing to the executors would be taxed at 20%, legislation provided for any relief to be added back to the ...
Claridge, Re The Trustee In Bankruptcy of [2011] EWHC 2047 (Ch)
December 2011 #115Mr and Mrs C lived together with their family in the property that they had bought and owned jointly. Mr C went bankrupt for the first time in 1996. Mr C’s trustee in bankruptcy sold his half share of the property to Mrs C for £8,000 in 1998 and thereafter Mrs C owned the full beneficial interest in the property, subject to the original mortgage. In 2002 the property was remortgaged. The funds derived paid for the repayment of the original mortgage, the costs of remortgaging, £2,000 was used to pay off a personal debt of Mrs C and the remainder was used to renovate the propert...
Cowderoy v Cranfield [2011] EWHC 1616 (Ch)
December 2011 #115Mrs Blofield (D) was in her 80’s and owned her own home worth around £140,000. Her only son (R) was an alcoholic and seriously ill. He moved into her house in 2002 and remained there until he died, intestate, on 5 August 2006. He had fathered several children. One was adopted and others taken into care but they paid no part in his life or that of his mother, D. He did, however, have a legitimate daughter, the claimant, Mrs Leigh Cowderoy, (C) who inherited his estate. Relations between C and R were strained and there was very little contact between C and D because of this although ...
Cowderoy v Cranfield (costs) [2011] EWHC 2628 (Ch)
December 2011 #115The claimant had challenged the last will of the deceased dated 13 November 2006 (the deceased had died on 19 October 2008) on the bases of (1) lack of testamentary capacity, (2) want of knowledge and approval and (3) undue influence. The claimant failed on all those bases. The decision of Morgan J can be found at [2011] EWHC 1616 (Ch). On the issue of costs the claimant contended that there should be no order as to costs up to and including 26 September 2010 and thereafter that she should pay the defendant’s costs on the standard basis such liability not to be enforced without the...
Dominion Corporate Trustees Ltd & anr v Capmark Bank Europe plc [2010] EWHC 1605 (Ch)
December 2011 #115The claimants were trustees of a Jersey property unit trust formed on 17 March 2006 as the vehicle for the purchase of warehouse premises (the property). It was arranged that the vendor of the property would transfer the property to the trustees in return for units, which would then be sold by the vendor to the purchasers. The purchasers were Cantabria Investments Limited (Cantabria) as to 99% of the units and Catalunya Investments Limited (a wholly owned subsidiary of Cantabria) as to 1%. Cantabria was partly owned by Glenmac Limited (Glenmac). Half of Glenmac’s share capital was ...