Re the Onorati Settlement [2013] JRC 182
December 2015 #155This was an application by two beneficiaries of the Onorati Settlement, a Jersey discretionary trust (the trust), to set aside a deed of appointment distributing the trust fund to them. The application was made under the so-called principle in Hastings-Bass on the basis that the trustee had failed to take into account considerations which they ought to have taken into account when exercising their discretion, namely the UK tax consequences of making the appointment. Their application was on the basis that the Respondent (the trustee) had failed to take adequate tax advice.
<...Re Paw [2015] EWCOP 57
December 2015 #155This was the application by ARW for an order appointing himself and two others, SJ and BQ, jointly to be deputies for property and financial affairs of his wife PAW who was unable to make decisions relating to her property. SJ and BQ were relatives of PAW who were close to her. ARW’s health had deteriorated since the application had been made and he was suffering from dementia.
The application was opposed by IW, one of ARW and PAW’s sons. IW objected to ARW being a deputy on the basis that he could not remember continuity of facts. IW objected to SJ on the basis sh...
Preedy & anr v Dunne & ors [2015] EWHC 2713 (Ch)
December 2015 #155This claim concerned a property. The freehold had belonged legally and beneficially to J who had run a business of a pub and restaurant from the property in partnership with her husband B. J died in 1997. On her death the property passed by her will to her executors and trustees, essentially for the benefit of B for his life and, subject to B’s interest, for J’s three children in equal shares (the will trust).
The claimants were the current trustees of the will trust and hence the legal owners of the freehold of the property. The first defendant was J’s son (one of the beneficiari...
Shenken v Phoenix [2015] CSOH 96
December 2015 #155This case concerned whether a Florida attorney who had not obtained a grant in the UK had capacity to receive the proceeds of certain life insurance policies. The proceeds of two life assurance policies were held in trusts established by Mr Pinder and his then wife (Mr Pinder’s trust and Mrs Pinder’s trust respectively). Both trusters are now deceased and the sums assured under the policies became payable on the second death on 17 November 2010. On Mr Pinder’s death he was the sole remaining trustee of his trust and on his death the trust became a lapsed trust. On 2 March 2011 letters of...
Wilby v Rigby [2015] EWHC 2394 (Ch)
December 2015 #155This was an application to remove Mr Ian Rigby (Ian) as administrator of the estate of Sybil Rigby. Sybil Rigby died on 30 November 2011, leaving two adult children, Ian Rigby and Janice Wilby (Janice). By her will dated 8 February 2001 Sybil Rigby appointed Janice and Ian to be her executors and trustees and gave the residue of the estate to Ian and Janice in equal shares. The value of the net estate was £271,134. The estate contained Sybil Rigby’s home (the property), which represented more than half the value in the estate
Janice initially agreed that Ian could administer...
Barclays Wealth Trustees (Jersey) Ltd & anr v HMRC [2015] EWHC 2878 (Ch)
December 2015 #155On 21 June 2001 the settlor, who was then non-domiciled in the UK, settled cash derived from a Jersey bank account on the trusts of a Jersey-resident discretionary trust called the Michael Dreelan Trust (MDT). The settlor became deemed domiciled in the UK for inheritance tax purposes from the beginning of the tax year 2003/04. Subsequently, on 4 April 2008, the settlor and others set up another settlement called the Dreelan Brothers Joint Trust (DBJT) and 25,000 ordinary shares in Qserv Limited were transferred from the MDT. These were later sold for cash that was UK situs property. On 2...
Fielden v Christie-Miller & ors [2015] EWHC 2940 (Ch)
December 2015 #155This hearing was part of the dispute over the succession to the Swyncombe Estate in Oxfordshire (see also [2015] WTLR 1165, [2015] EWHC 752 (Ch)). This hearing concerned three applications by Stephen Christie-Miller (Stephen) to re-plead his case.
The estate, which consists of land in and Swyncombe, is in two parts. One part is held upon the trusts of a settlement dated 18 February 1976 (the settlement) executed by Charles Wakefield Christie-Miller (Charles). The other part is held upon the trusts declared by the will of Charles’ son, William John Christie-Miller dated 15 March 19...
Re H [2015] EWCOP 52
December 2015 #155This was an application to appoint successive deputies for a young woman aged 26, ‘H’. Section 19(5) Mental Capacity Act authorises the appointment of successive deputies.
H was an only child and lived with her parents F and M, both of whom were in their 50s. H was diagnosed autistic when she was five, and her cognitive function and adaptive skills were in the extremely low range. She had very limited communication skills.
In August 2014, her parents applied to be joint and several deputies for property and affairs and personal welfare. They also applie...
Re Harte [2015] EWHC 2351
December 2015 #155By her will dated 10 November 2009 the deceased was expressed to give ‘all my personal property of whatsoever and wheresoever situated to my trustees on the following trusts:
3.1 To pay my just debts, funeral and testamentary expenses.
3.2 For Patrick absolutely.
3.3 Provided that if Patrick should not survive me, then my Trustees shall hold my residuary estate as follows:
4.1 as to one tenth to Douglas Victor Harris
4.2 as to one part to Michael Harris
4.3 as to one part to Pamela Ellen How
4.4 as to one part to Sybil Maisie Wickens
<...James & anr v Louisewilliams & ors [2015] EWHC 1166 (Ch)
December 2015 #155Thomas Edward Weetman (the deceased) died on 3 November 2008. His last will was executed on 19 September 2008 (the will). The principal assets in his estate (the estate) were shares in his company Weetman (Haulage & Storage) Ltd (the company) which he had successfully built up during his lifetime, and shares in a property known as Pasturefields Enterprise Park (the property) which the deceased owned but which was occupied, in whole or in part, by the company. The estate was of considerable value but illiquid. The will provided that fifty percent of the deceased’s shares in the ...