Wharton v Bancroft & ors (costs) [2012] EWHC 91 (Ch)

May 2012 #119

Mr Wharton (D) died in 2008 and was survived by his second wife, Maureen (M), and by his three adult daughters, Victoria, Gina and Amanda. D and M had been living together for 32 years but only married three days before D’s death. He had been discharged from hospital earlier that day so that he could spend his last few days at home. During this time his solicitor (B) visited him at home and took instructions from him for a will. This left his entire £4m estate to M, in contemplation of their marriage that took place the same evening. Essentially, D made a ‘deathbed will’...

Austin v Woodward & anr [2011] EWHC 2458 (Ch)

May 2012 #119

The claim (issued on 3 November 2010) was made by the claimant for rectification of her mother’s will dated 6 October 2003 under s20 of the Administration of Justice Act 1982 and for permission to extend time for the issue of the claim form as probate of the will had been granted in June 2009. On the wording of the unrectified will a property, which was the claimant’s home, passed into residue in which the claimant had a life interest with remainder to the third and fourth defendants (the testator’s grandchildren). The testator’s previous will had provided that th...

Barrett v Bem & ors [2012] EWCA Civ 52

May 2012 #119

Martin Lavin (the testator) died on 11 January 2004 in Hammersmith Hospital leaving a will in which he left everything to his sister Anne Liston whom he also appointed executor (the will). Anne died on 04 November 2004 having obtained probate of the will in June 2004. Her daughter, Hanora Bem was appointed her executor. Hanora wrote out the will at Hammersmith Hospital on the day of the testator’s death. The testator was alleged to have signed the will at approximately 3.30pm on the date of his death. It was purportedly witnessed by two staff nurses.

In May 2007, proceedings...

Broome v HMRCC [2011] UKFTT 760 (TC)

May 2012 #119

HMRC assessed B as liable to capital gains tax in respect of properties sold in the year ending 5 April 2001 pursuant to s2 of the Taxation of Chargeable Gains Act 1992. B owned three properties in his sole name, two of which were sold in the tax year ending 5 April 2001. B claimed not to be liable as he was not resident in the UK in that tax year. B lived and worked in the UK from 1980. He married in 1989. He became a self-employed consultant in 1995. In 1998 B and his wife separated and by July 1999 they were divorced. B continued to live at the matrimonial home in Hertfordshi...

Hanson v HMRC [2012] UKFTT 95 (TC)

May 2012 #119

Joseph Nicholas Hanson (the appellant) appealed against a notice of determination dated 3 October 2005 that had determined that a farmhouse occupied by the appellant as his home at 11 The Green, Great Horwood, Milton Keynes (the house) was not agricultural property for the purposes of inheritance tax relief. HMRC’s position was that the required nexus between a farm building and agricultural land was common ownership and common occupation. The appellant submitted that the required nexus was common occupation only. It was further submitted by the appellant that his father, Joseph Ch...

Howard v Howard-Lawson [2011] EWHC 63 (Ch)

May 2012 #119

Philip John Canning Howard (testator), who died on 22 April 1934, was entitled to landed estates but his only child was a daughter who married and had issue with Sir Henry Joseph Lawson Bt. The testator was concerned to ensure the continuance of the association of his family name and arms with his landed estates, and by his will, he settled them on trusts that were designed to prevent his descendants from disentailing them for as long a period as possible, but made the enjoyment of possession by each successive remainderman conditional on adopting the name and arms of Howard. Each tenant...

Lines v Porter & ors [2011] EWHC 2310 (Ch)

May 2012 #119

Mr and Mrs L made wills in mirror terms leaving the property that they owned as tenants in common and which was their only substantial asset on trust for the survivor to live in and thereafter to Mrs L’s children from a previous relationship. There were substitutionary provisions that benefited one of Mrs L’s grandchildren, his father, Mrs L’s son, having died.

Mrs L died. Mr L brought rectification proceedings under s20 of the Administration of Justice Act 1982 on the basis that Mrs L had not intended for his life interest to be cut down on his...

Marley v Rawlings & anor [2012] EWCA Civ 61

May 2012 #119

Alfred Thomas Rawlings (H) and Maureen Catherine Rawlings (W) were husband and wife who, on 17 May 1999, signed mirror wills leaving their entire estate to each other or, if the other failed to survive, to the appellant who was treated as their son. The respondents, who were their natural sons, were excluded but stood to benefit on intestacy if the wills were invalid. In the event, by mistake H signed W’s will and W signed H’s will but the error was not noticed then, or on the death of W. It was only noticed after the death of H in August 2006 when a dispute arose as to wheth...

Pawson (dec’d) v HMRCC [2012] UKFTT 51 (TC)

May 2012 #119

The appellants were the personal representatives of Nicolette Vivian Pawson (Mrs Pawson) and appealed against a notice of determination dated 1 October 2008. The notice had determined that Mrs Pawson’s 25% interest in a property known as Fairhaven, Thorpeness, Suffolk (Fairhaven) was subject to inheritance tax on a deemed disposal at the date of her death. The appellants contended that Fairhaven was entitled to relief as a relevant business property. Fairhaven was a large bungalow overlooking the sea in a holiday area. It had made a profit for each year since 2003, save for 2005/06...

Watkins & anor v HMRC [2011] UKFTT 745 (TC)

May 2012 #119

The appellants were the personal representatives of Mrs Kathleen Mary Watkins (the deceased) who died on 18 March 2006 aged 91 years and one day. On 21 December 2004, when she was 89 years and 9 months, the deceased settled her 50% interest in a Royal Skandia Collective Redemption Bond obtained for a premium of £340,000 (the settlement). The deceased’s sons David and Keith were appointed as trustees of the settlement.

The settlement was divided into two funds, ‘the settlor’s fund’ for the absolute benefit of the deceased and ‘the residual fund’ ...