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...