Palliser v HMRC [2018] UKUT 71 (LC)

WTLR Issue: 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...

Tish v Olley [2018] EWHC 1069 (Ch)

WTLR Issue: 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...

Harris v HMRC [2018] UKFTT 204 (TC)

WTLR Issue: 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...

English v Keats Neutral citation: [2018] EWHC 673 (Ch)

WTLR Issue: Spring 2018 #171

Deeds of appointment were signed by trustees in respect of three discretionary 
settlements on 8 March 1999 purporting to appoint interests in possession on the 
three children of the settlor. There were four trustees of each settlement. However, 
only three of the four trustees signed the deeds of appointment, rendering 
those appointments ineffective...

Anderson v Spencer [2018] EWCA Civ 100

WTLR Issue: Spring 2018 #171

The mother and executor (V) of the deceased appealed against an order that a DNA sample from the deceased, held by a hospital, be tested against the respondent (D), to determine whether he was the son of the deceased. The deceased had suffered from an hereditary form of bowel cancer called Lynch Syndrome, and so D wanted to discover if he was at risk of this condition developing...

Constandas v Lysandrou [2018] EWCA Civ 613



WTLR Issue: Spring 2018 #171

The claimant claimed a beneficial interest in a residential property registered in the joint names of the first and second defendants, his sister and brother-in-law respectively, on the basis that in 1959 he paid £600 towards the purchase price. By the time the matter came to trial in October 2015 both first and second defendants had lost capacity...

Creggy v Barnett [2014] EWHC Civ 1004



WTLR Issue: Spring 2018 #171

In 1998 the appellant solicitor transferred $1.2m without his clients’ knowledge and authority and in breach of fiduciary duty to the respondents. Proceedings were issued 
in 2012. The appellant argued the claim was statute-barred pursuant to s21(3) Limitation 
Act 1980...

Dawson-Damer v Taylor Wessing LLP Neutral citation: [2017] EWCA Civ 74

WTLR Issue: Spring 2018 #171

The appellants were beneficiaries of a number of Bahamian trusts; the respondent solicitors (‘TW’) act on behalf of the trustee of these trusts. On 4 August 2014, the appellants served a subject access request (‘SAR’) on TW, requesting disclosure of the personal data relating to the appellants held by TW as the solicitors for the trustee...

Wall v Munday
 Neutral citation: [2018] EWHC 879 (Ch)

WTLR Issue: Spring 2018 #171

W and M were married in 1969 and divorced in 1974. During their marriage, they bought a leasehold property with the proceeds of their former matrimonial home and a mortgage loan for the balance. The benefit of the long lease of the property was conveyed to them as joint tenants...