Harris v HMRC [2018] UKFTT 204 (TC)

Spring 2018 #171

HMRC successfully applied to strike out Mr Harris’ appeal against an inheritance tax determination, under Rule 8 of the Tribunal Procedure (First-Tier Tribunal) (Tax Chamber) Rules 2009.
 Mr Hughes was appointed as Administrator of the deceased’s estate in June 2013. HMRC opened an enquiry into the IHT400 he filed, and determined that the IHT payable was £341,278.76. Mr Harris requested a statutory review of this determination; this upheld the determination. Mr Harris appealed against the findings of this review, though he did not challenge the quantum of the determination.


The b...

KA v MA
 Neutral citation: [2018] EWHC 499 (Fam)

Spring 2018 #171

When the parties met in July 2000, they had both been previously married. In the husband’s case, a difficult divorce caused him to set his face against remarriage. He had three sons who spent significant periods of time with their father in a substantial property near Reading (Property G) which had a value of £3.35m. He (together with his brother) had a successful business in international travel and tourism, owning 51% of the shares in the company valued at £30m. The wife, who had no children, had two rented properties with a combined equity of £245,615. By the time she moved into Prope...

Lee v Lee [2018] EWHC 149 (Ch)

Spring 2018 #171

Facts

In October 2002 the testator (T) and the first claimant (C1) bought Little Hendra Farm, Looe, Cornwall (the farm). They purchased as joint tenants. The farm consisted of a bungalow and some fields, within three registered titles. Title X included Village Field and Title Y included the Bungalow and Borehole and Church Fields. In fact, Title Z was the subject of a conveyancing mix-up, which was discovered later and resolved in 2008 by a transfer of the title, using form TR1, to T and C1 expressly as ‘joint tenants’.

In 2007, T and C1 made wills in substantially similar ...

Lewis v Tamplin [2018] EWHC 777 (Ch)

Spring 2018 #171

The claimants/applicants brought a part 8 claim, as beneficiaries of a trust of land in Glamorgan known as the Tamplin trust, for disclosure of documents and information by the defendant/respondent trustees. This claim was founded on the basis that the trustees owe a duty to account to the beneficiaries for their stewardship of the trust assets. They also made an application for pre-action disclosure; the court gave judgment on both matters.

The defendants opposed both the claim and the application on a number of grounds. Firstly, the beneficiaries had already received sufficient ...

Macmillan Cancer Support v Hayes [2017] EWHC 3110 (Ch)

Spring 2018 #171

Peter Thomson and his wife, Sheila Mary Thomson, were a loving and devoted lifelong married couple who had no children. He was 84 and had recently been diagnosed with prostrate cancer and had a grossly enlarged aorta which could rupture at any time. She was aged 88 and, due to the severity of her dementia, had been consigned to live in a care home. They had both made similarly worded wills in favour of each other and, on the death of the survivor, for the benefit of charities and friends. According to the findings of fact made by the coroner, on 18 April 2015 Peter collected Sheila from ...

Nield-Moir v Freeman [2018] EWHC 299 (Ch)

Spring 2018 #171

The deceased died intestate. The claimant (N) and the defendant (F) were both born to the deceased’s late wife (W) during her marriage to the deceased, such that a rebuttable presumption that they were both children of the deceased arose. Letters of administration were granted to F. F later sold the deceased’s house to herself.


N denied that F was the child of the deceased. N therefore sought revocation of the grant to F, as well as a grant to herself, a declaration as to her beneficial entitlement to the whole of the estate, and an order setting aside the sale of the house. 


OH v Craven
 [2016] EWHC 3146 (QB)

Spring 2018 #171

Two applications were before the Court, involving the proceeds of personal injury actions that had been paid into the Court Funds Office following compromises. During each action and its compromise, the claimant was represented by a litigation friend: for OH, as a minor, and for AKB, lacking in litigation capacity.

OH’s litigation friend applied to the Court for payment of the proceeds of his compromise (just under £2m) to a trustee to hold them on the terms of a bare trust for his benefit. The trustee was to be a trust corporation that was incorporated and operated by his litigat...

Palliser v HMRC [2018] UKUT 71 (LC)

Spring 2018 #171

The appellant, Mr Palliser, disputed the valuation, for inheritance tax purposes, of a property in which his father’s estate owned an 88.4% share in the long leasehold and a third of the freehold title of the building it which it is located. HMRC had determined that the market value of the estate’s share at the date of the deceased’s death was £1,829,880. This determination was subsequently upheld; Mr Palliser appealed against those decisions, and submitted that the correct valuation should be £1,113,840.

The principal matter in issue was the correct interpretation of s.160 of...

Roberts v Fresco
 [2017] EWHC 283 (Ch)

Spring 2018 #171

The High Court was asked to determine, as a preliminary issue, whether a potential claim under the Inheritance (Provision for Family and Dependants) Act 1975 (the 1975 Act) by a surviving husband against his late wife’s estate abated on the death of the husband. The wife (Mrs Milbour) died on 5 January 2014, the husband (Mr Milbour) shortly thereafter on 20 October 2014. Mr Milbour did not bring a claim under the 1975 Act against 
Mrs Milbour’s estate during his lifetime.

The net value of Mrs Milbour’s estate was £16,776,054. By her will Mrs Milbour left...

Tish v Olley [2018] EWHC 1069 (Ch)

Spring 2018 #171

The claimants, the former wife of the deceased and their children by that 
marriage, brought claims under the Inheritance (Provision for Family and Dependants) 
Act 1975. 


Following the breakdown of the marriage between the first claimant and the 
deceased, in 2007 a consent order was made by the Principal Registry of the Family 
Division disposing of the first claimant’s ancillary relief application. That order 
provided, inter alia, that the deceased would pay £11,000 a year in respect of the 
children of the marriage until they attained the age of 18 years or...