Goss-Custard & anr v Templeman & ors  [2020] EWHC 632 (Ch)

WTLR Issue: Summer 2020

Lord Templeman, who was a former member of the Judicial Committee of the House of Lords, was the father of the second and third defendants and the father-in-law of the first defendant. In 1996 he was remarried to a distant cousin, Sheila Edworthy, and moved home to live with her in a property called Mellowstone, Exeter, which she had inherited from her second husband, John Edworthy...

Jeffreys & ors v Scruton & ors [2020] EWHC 536 (Ch)

WTLR Issue: Summer 2020

The first claimant was the executor of the will of the late Laura Jeffreys. He and the second and third claimants were the trustees of the trusts declared by the will. The first to fifteenth defendants were the deceased’s nieces and nephews. The seventeenth defendant was appointed to represent the interests of the deceased’s unborn nieces and nephews of the whole blood...

Shelford & anr v HMRC [2020] UKFTT 0053 (TC)

WTLR Issue: Summer 2020

John Selwyn Herbert (Mr Herbert), a widower with three children, owned and lived in the freehold house, 12 Hammersmith Terrace, London (the house). In 2001, Mr Herbert obtained inheritance tax advice from Stevens & Bolton to implement what was described as the ‘home loan scheme’ and he asked the second appellant, Mr Shelford, who was a solicitor and partner in Edwin Coe, to act as a trustee of the Herbert Life Interest Settlement (the settlement)...

Thakare & ors v Bhusate [2020] EWHC 52 (Ch)

WTLR Issue: Summer 2020

A widow brought a claim for reasonable financial provision to be made for her from her late husband’s estate. The claim was brought 25 years and nine months after the six-month time limit mandated by s4 of the Inheritance (Provision for Family and Dependants) Act 1975...

Horsford v Horsford [2020] EWHC 584 (Ch)

WTLR Issue: Summer 2020

The claimant and her husband owned and farmed College Farm in Cambridgeshire. They had three children – two daughters and one son. The defendant, who was their son, owned and farmed the adjoining Whitleather Lodge Farm and had joined his parents’ farming partnership on an equal basis...

Kingsley & anr v Kingsley [2020] EWCA Civ 297

WTLR Issue: Summer 2020

The deceased and the respondent were siblings who co-owned farmland in equal shares and used it in a partnership between them (though it was not a partnership asset). After the deceased died, the respondent remained in occupation and continued to farm the land...

Amos v Mancini [2020] EWHC 1063 (Ch)

WTLR Issue: Summer 2020

The deceased was married to the claimant. In 2019, when he was 81 and she was 74, a car they were driving in was involved in a road accident. The deceased died of his injuries. The claimant was driving, and was prosecuted for causing the deceased’s death by careless driving...

Williams & anr v Russell Price Farm Services Ltd [2020] EWHC 1088 (Ch)

WTLR Issue: Summer 2020

The claimants were the executors of the will of Mr Russell Price, who died on 8 March 2020. Mr Price had been the sole shareholder and director of the defendant company. 90% of the shares in the defendant company and the residuary estate were left to the deceased’s daughter, Ms Lucy Price, who had been appointed the defendant company’s secretary on 27 January 2020...

A v B & ors FSD 56 of 2019 (RMJ)

WTLR Issue: Summer 2020

The plaintiff trustees of a discretionary trust governed by Cayman law sought a declaration concerning the power of variation conferred by the trust instrument, and which was in the following terms:

‘The Trustees may, with the consent of the Settlor during his lifetime, at any time and from time to time by instrument in writing vary, add to, revise or modify, the terms and conditions of this Settlement except that no such amendment may be made which either changes any Beneficiary hereunder or alters that [sic] terms of clause (I) of subsection 3...