Two schemes to avoid the payment of National Non-domestic Rates (NDR), by granting a short lease of unoccupied properties to special purpose vehicle companies (SPVs), which were then allowed to be dissolved, either by voluntary winding up or as dormant companies...
C died in 2007 in Jersey, leaving her residuary estate on trust (the trust) for purposes that were agreed to have been exclusively charitable under English law. C directed in her will that the proper law of the trust was the law of Jersey. The appellants, who were domiciled in Jersey, were appointed to be C’s executors and the trustees of the trust...
T died in 2009, aged 96 years, leaving two adult children, her son, who was the claimant (C), and her daughter, who was the third defendant (D3). By a will document dated 25 September 2008, T appointed the first defendant (D1) and the second defendant (D2) as her executors...
In 2012, the claimant trustee (K) invested £129m into a joint venture (Spartan), which was alleged have been procured by the deceit of Mr Watson. The action between K and Spartan was settled, with certain agreements between Spartan and K set aside...
The claimant was the Property and Affairs Deputy for the defendant (E). The claimant applied for authority for buccal cell samples to be taken from E for the purposes of DNA testing to establish whether E was the father of three adults (D, P, and A)...
The appellant taxpayer, Arron Banks, appealed against a notice of determination issued by HMRC. This notice assessed Mr Banks as owing inheritance tax of £162,945.34 on donations of £976,781.38 that he and companies that he controlled made to the UK Independence Party (UKIP) between October 2014 and March 2015 (the donations)...
Mrs Maudlin Bascoe (T) died on 29 August 2015. Cs sought to prove a will dated 27 April 2005 (the 2005 will) naming them as executors. C1 was T’s son. C2 was T’s former solicitor and the draftsman of her wills from 1988 2005. D was T’s daughter...
Mr Gill’s estate included the house in which he lived, a brick barn and outbuildings and 21 acres of permanent pasture. During the relevant period Mr Gill did not own any livestock. He allowed farmers to graze their livestock on his agricultural land under annual grazing licences...
The Petitioners brought an unfair prejudice petition against the First Respondent in respect of their management of the Fourth Respondent (the Company). Following a liability trial, the First Respondents and the Company were ordered to purchase the Petitioners’ shares in the Company at a price to be determined...
Susan Elizabeth Foster (“Deceased”) owned 6.39 acres of agricultural land at Wolverhampton Road, Shifnal, Shropshire (“Site”). In March 2004 she entered into a joint venture agreement (“JVA”) with a developer who already owned adjoining land known as the Uplands just outside the defined development boundary of Shifnal...