Alexander v Alexander & ors [2011] EWHC 2721 (Ch)

WTLR Issue: March 2012 #117

By his will, dated 20 March 2006, William Owen Rawlings (the testator) left Wisteria Cottage, Sneachill, Spetchley, Nr Worcester, to the claimant and first defendant as trustees, to hold on trust for the third defendant (who was his step-granddaughter), for her lifetime and, thereafter, for her children at 21 in equal shares...

HMRC v Atkinson & anr [2011] UTUK B26 (TCC)

WTLR Issue: March 2012 #117

Mr Atkinson (D) bought his farm in 1957. The farmhouse was occupied by his son and daughter-in-law, and he lived in a separate bungalow on the farm. In 1996, after his son died, D entered into partnership with his daughter-in-law and grandson and the farm was leased to the partnership...

R (Davies & anr) v HMRC; R (Gaines-Cooper) v HMRC [2011] UKSC 47

WTLR Issue: March 2012 #117

The first appellants were property developers who were resident in the UK until 2001 when, with the benefit of professional advice designed to bring about a cessation of their ordinary residence here, they moved to Belgium to take up employment with a Belgian company of which they had become directors and shareholders...

Sharma & anr v Hunters [2011] EWHC 2546 (COP)

WTLR Issue: March 2012 #117

The applicants (R and J) made a wasted costs application against the respondent solicitors (H) in the context of proceedings known as D v R (Deputy of S) and S [2010] EWHC 2405 (CoP), which had been heard by Henderson J in the Court of Protection concerning S...

SM v HM 11875043/01

WTLR Issue: March 2012 #117

HM was born on 3 April 2004 and suffered from cerebral palsy following injuries she sustained during her birth. She was likely to lack capacity on reaching 18 and it was agreed that the Court of Protection had jurisdiction over her property and affairs...

Spread Trustee Company Ltd v Hutcheson & ors [2011] UKPC 13

WTLR Issue: March 2012 #117

Privy Council (Lady Hale, Lord Mance, Lord Kerr, Lord Clarke and Sir Robin Auld)

The respondents made claims for breach of trust against the appellant in respect of breaches that occurred in Guernsey at a time when Guernsey customary law governed the duties of Guernsey trustees and also after the introduction of the Trusts (Guernsey) Law 1989 (the 1989 Law), but before that law was amended by the Trusts (Amendment) (Guernsey) Law 1990 (the 1990 Law)...