Executors of the estate of Ross v HMRC [2018] WTLR 1417
Winter 2018 #170Mrs Ross originally owned a hotel called the Port Gaverne Inn in Cornwall and later acquired eight holiday cottages across the road called the Green Door Cottages. When she was no longer fit enough to run the business, the hotel was sold though its new owner agreed to provide services to guests renting out the cottages. A handyman was employed by the partnership which owned the cottages and other properties. When Mrs Ross died on 7 November 2011, she was entitled to a two-thirds share in the partnership and the total value of all the properties held by it amounted to £1.5m. The appellant...
SAD & anr v SED [2018] WTLR 1439
Winter 2018 #170The respondent, who had a history of mental health problems, made a lasting power of attorney (‘LPA’) for property and financial affairs on 1 April 2014 appointing as attorneys her mother and her two daughters, the latter of whom were the applicants. It was then registered by the Office of the Public Guardian. On 25 September 2015 the respondent executed a deed, which had been prepared by a solicitor whom she had not previously instructed, revoking the LPA. Its registration was subsequently cancelled by the Office of the Public Guardian. On 4 December 2015 the applicants made an applicat...
Sargeant v Sargeant & anr [2018] WTLR 1451
Winter 2018 #170Joe Sargeant (the deceased) died on 10 May 2005 leaving a will dated 20 February 2002. He left a surviving spouse, Audrey Sargeant (who was known as Mary), and two children, Jeff and Jane. By the will, he left his guns and fishing equipment to Jeff and the balance of his personal chattels and the benefit of a life policy worth £75,000 to Mary. The remainder of his estate was left to his trustees on discretionary trust. The class was limited to Mary, Jane and Jane’s issue. His estate was valued at just over £3.2m.
Mary brought a claim under the Inheritance (Provision for Family...
Smith v Lancashire Teaching Hospitals NHS Foundation Trust & ors [2018] WTLR 1469
Winter 2018 #170The claimant had cohabited with her partner for 11 years until his untimely death, which was caused by the admitted negligence of the first and second defendants.
Under s1 of the Fatal Accidents Act 1976 (FAA), the claimant, as a cohabiting partner for more than two years, was entitled to bring a claim for damages as a dependant of the deceased. This claim was settled by the first and second defendants, who then took no active role in these proceedings. However, the claimant was not able to bring a claim for bereavement damages under s1A FAA, as...
Trustees of the P Panayi Accumulation & Maintenance Settlements v HMRC [2018] WTLR 1497
Winter 2018 #170In 1992 a Cypriot national, Panico Panayi, settled 40% of the shares of Cambos Enterprises Limited on the trusts of four Settlements for the benefit of his children and other family members. At the time the trusts were created, both the settlor and the trustees were resident in the United Kingdom. Subsequently, the settlor and his wife decided to return to Cyprus. On 19 August 2004 new trustees were appointed, all resident in Cyprus. As a result, a majority of the trustees ceased to be resident in the United Kingdom. When the trustees filed tax returns for the year 2004/2005, they failed...
Re Various Incapacitated Persons [2018] WTLR 1511
Winter 2018 #170The court was asked to consider the applications, made on behalf of 36 incapacitated persons, to appoint a trust corporation as their property and affairs deputy. There was currently no agreed system through which the court could know that any particular trust corporation was suitable to be appointed as deputy, nor a ‘panel’ of approved trust corporations.
The following questions arose:
- A. Could a trust corporation lawfully act as a deputy?
- B. How could a trust corporation satisfy the court that it was appropriate for it to act as deputy?
- C. How shou...
Vucicevic & anr v Aleksic & ors [2018] WTLR 1545
Winter 2018 #170The claim was a claim dated 5 September 2016 by the claimants as personal representatives of the late Mr Veliko Aleksic (the deceased), who died on 24 October 2014, for construction of parts of the deceased’s last will. He acquired a house in London in 1960 and a house in Cardiff in 1971.
He left a holographic will, which was undated save for bearing the year ‘2012’. It was signed but there was no attestation clause. It did not provide for the appointment of an executor. The deceased’s estate was valued at £2,750,753, including three houses, one in Montenegro, one in Cardiff, and ...
White v Philips [2018] WTLR 1559
Winter 2018 #170The deceased, Raymond Ian White, died on 22 July 2010, a year after he was diagnosed with terminal cancer. On 28 May 2010 he gave instructions for a will to a legal executive at a local law firm; this will was executed on 4 June 2010.
The claimant, Linda White, was the deceased’s widow. The defendant was one of his three children from a previous marriage, and was appointed executrix by the June 2010 will. Mrs White claimed that at the time the deceased gave the instructions and executed the will he lacked testamentary capacity, partly due to the strong opioid drugs he was taking. ...
Wilson v Lassman [2018] WTLR 1577
Winter 2018 #170The claimant sought an order pronouncing against the will of his late father Gerald Wilson (the ‘deceased’) dated 9 October 2010, and revoking the grant of probate obtained by the defendant, as executor and sole beneficiary. The claimant contended that the will was not validly executed in compliance with s9 of the Wills Act 1837 (the ‘1837 Act’).
The will had been written, in manuscript by the deceased on a will form and was purportedly attested by two witnesses, Mr Byrne and Mr McKinley. It contained a proper attestation clause. It was not disputed that...