Bagum v Hafiz & anr [2015] EWCA Civ 801

WTLR Issue: October 2015 # 153

The claimant and two of her sons, the first and second defendants, were trustees of a residential property in Copenhagen Street, Islington which they held on trust for themselves as tenants in common in equal shares. The parties had all contributed financially to the purchase of the property, in which they lived for some time along with the claimant’s other children...

Re Barclays Private Bank & Trust CHP 2014/56

WTLR Issue: October 2015 # 153

The claimant was the sole trustee of a unit trust. The trust had been terminated in 1988 and the assets released and distributed to approximately 100 unit trust holders with a final distribution having been made on the footing that four particular investments were unrealisable...

Brazil v Durant [2015] UKPC 35

WTLR Issue: October 2015 # 153

The effective plaintiff was the municipality of Sao Paulo (the municipality). The Federal Republic of Brazil was nominally the plaintiff because its constitution required it to be a party to any action brought outside Brazil by a Brazilian public authority...

Curtis Green v HMRC [2015] UKFTT 0236 (TC)

WTLR Issue: October 2015 # 153

Mrs Green ran a business known as Flagstaff Holidays (the business) which let five units of self-contained holiday accommodation in a property known as Flagstaff House, Burnham Overy Staithe, King’s Lynn, Norfolk (the property). Mrs Green had bought the property for £900,000 in 2003...

Ilott v Mitson [2015] EWCA Civ 797

WTLR Issue: October 2015 # 153

The appeal concerned the quantification of an award for maintenance pursuant to the Inheritance (Provision for Family and Dependants) Act 1975 (the 1975 Act). Section 1 of the 1975 Act confers the right on, among others, a child of the deceased to apply for an order if the will of the deceased or the intestacy rules did not make reasonable provision for that person...

MF Global UK [2014] EWHC 2222 (Ch)

WTLR Issue: October 2015 # 153

MFGUK was part of the MF Global group which carried on business as broker-dealers in financial markets throughout the world. The group’s principal operations in London were carried on by MFGUK. It and other companies in the group entered insolvency proceedings in the United States and England on 31 October 2011...

Public Guardian v CT & EY [2014] EWCOP 51

WTLR Issue: October 2015 # 153

CT was born in 1929. He has a wife and two children: a son and a daughter (EY).

On 19 May 2013, CT suffered a stroke, which resulted in left hemiplegia and impaired vision. He was admitted to hospital where he was diagnosed as having vascular dementia...

Scott v HMRC [2015] UKFTT 0266 (TC)

WTLR Issue: October 2015 # 153

This appeal related to an inheritance tax notice of determination dated 22 May 2013 in respect of the estate of Dr Olive Scott (Olive) who died on 4 March 2007. Olive was predeceased by her husband Professor James Scott (James). The appellant, Malcolm Scott (Malcolm), was her surviving son and co-executor...