HMRC V Parry [2017] UKUT 4 (TCC)

WTLR Issue: Winter 2018 #170

Mrs Staveley established a company known as Morayford with her husband Mr Staveley. She was director of the company, and had a large pension fund with its occupational pension scheme. She divorced from her husband in 2000. Indeed the terms of the divorce, her share of the pension scheme was to be transferred to her...

Wilson v Lassman Neutral citation: [2017] EWHC 85 (Ch)

WTLR Issue: Winter 2018 #170

The 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’)...

SAD & Anr v SED
 [2017] EWCOP 3

WTLR Issue: Winter 2018 #170

The 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...

Blackwell Deceased [2017] EWCA 2182 (Civ)

WTLR Issue: Winter 2018 #170

The applicant, Mr Warner, was the unmarried partner of the deceased. Before her 
death they had lived together for 19 years at a property in Tewkesbury. Mr Warner continued to live in this property after her death. Mrs Lewis, the daughter of the deceased, brought a claim in the County Court for possession of the property and for the return 
of certain items under the Torts (Interference with Goods) Act 1977...

RBC v Stubbs
 Neutral citation: [2017] EWHC 180 (Ch)

WTLR Issue: Winter 2018 #170

The claim was brought to rectify two deeds of revocation and appointment made in 2008 and 2014, or alternatively to rescind them on the grounds of mistake.


Each of the settlor’s adult children had an interest in possession in a one sixth share of the trust fund...

White v Philips
 [2017] EWHC 386 (Ch)

WTLR Issue: Winter 2018 #170

The 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...

Ross v HMRC [2017] UKFTT 507 (TC)

WTLR Issue: Winter 2018 #170

Mrs 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...

Ong v Ping [2017] EWHC Civ 2069

WTLR Issue: Winter 2018 #170

Morgan J had held that the late Lim Lie Hoa (Madam Lim) had until her death in 2009 held the house, its proceeds of sale and other rights relating to it upon the trusts of a settlement dated 14 December 1985 signed by her and by the appellant Ong Siauw Ping (Ping), her son...