Rittson-Thomas v Oxfordshire County Council 2018 EWHC 455 (Ch)

Winter 2019 #177

In 1914 and 1928 Mr Robert Fleming conveyed land to the Defendant for use as part of a school pursuant to the School Sites Act 1841 ‘to be applied as a part of the playground of the said School and for no other purpose whatever ‘. The interest in any land subject to reverter vested in the claimant beneficiaries.

In 2006 the defendant relocated the school to new premises and marketed the old premises for sale. One parcel including part of the site gifted in 1914 was sold in 2007. The defendant maintained that it intended to apply the proceeds of the sale of t...

Rogge v Rogge [2019] EWHC 1949 (Ch)

Winter 2019 #177

The first and second claimants had four children, three of whom were the defendants. The third defendant suffered a serious brain injury while playing polo and was left unable to walk unaided. The first and second claimants purchased two contiguous flats in London, one for themselves and the other for the third defendant. They also sought a house in the countryside which would serve both as a retirement home for themselves and as a place for their children and potential future grandchildren to visit, with an area designed to meet the needs of the third defendant. In February 2011 they id...

Sabados v Facebook [2018] EWHC 2369 (QB)

Winter 2019 #177

The Claimant, who was a British citizen, was born in Bosnia but had lived in London since 1992. She formed a romantic relationship with a childhood friend called Mirza Krupalija (“Mirza”), following his divorce, which lasted six years until his death in March 2016. Their relationship was for the most part conducted at long distance, although they spent around seven weeks a year together in Bosnia. Mirza used a social media platform operated by the Defendant to post his music, photographs, poems and other personal data. According to the Claimant, some of the data on Mirza R...

Scarle [2019] EWHC 2224 (Ch)

Winter 2019 #177

A husband and his wife were both found dead at their home in October 2016. Both were found to have died of hypothermia, and the wife ‘s body in a more advanced state of decomposition. They left jointly-owned property which fell to be distributed differently depending on which of them died first. The parties were the executors of their respective estates. s184 Law of Property Act 1925 provides as follows: “In all cases where … two or more persons have died in circumstances rendering it uncertain which of them survived the other or others, such deaths shall (subject to an...

Skinner v HMRC [2019] UKFTT 0516 (TC)

Winter 2019 #177

On 1 December 2015 three settlements (“the Skinner Settlements”) disposed of 55,000 ordinary shares (“the Shares”) in a company (“the Company”) at a gain. Under each Skinner Settlement a member of the Skinner family had been given an interest in possession in the whole of the settled property on 30 July 2015.

Following the disposal of the Shares, the Skinner Settlements and their respective Beneficiaries (“the Beneficiaries”) claimed entrepreneurs ‘ relief (“ER”) under s169J of the Taxation of Chargeable Gains Act 1...

Re Twah [2019] EWCOP 36

Winter 2019 #177

Allied Services Trust (A), a registered charity and authorised trust corporation, applied to be appointed as deputy for property and affairs of an incapacitated adult, TWAH. A filed evidence of its authority to act as a trust corporation, and articles, details of the regulation from the Charity Commission, and its insurance policy. The court considered the application and gave guidance on the appointment of trust corporations linked to a charity.

Held, allowing the application and appointing A as TWAH ‘s deputy:

1) Applying the guidance in Various Incapacitated Persons and ...

In the matter of Various Lasting Powers of Attorney [2019] EWCOP 40

Winter 2019 #177

In 15 separate applications under s23(1) Mental Capacity Act 2005 (MCA), the Public Guardian (PG) asked the court to determine the effect of language used in lasting powers of attorney which he was asked to register. Some were withdrawn, leaving 11. The common theme was that each instrument expressed an intention that the attorney use the donor ‘s assets to benefit someone other than the donor.

PS: Under the heading ‘Preferences ‘, the donor entered the words ‘The needs of [LS] before anyone else ‘. Under the heading ...

AB v CD [2019] EWHC 2323 (CH), [2019] EWHC 2324 (CH)

Winter 2019 #177

AB was a professional trustee of two discretionary trusts created by the late parents of D1, a Will Trust for the benefit of their issue, and a Grandchildren ‘s Trust for the benefit of their grandchildren (i.e. the four children of D1 and D3, and the two children of D1 ‘s late sister). D1, D2 and D3 were between them the other trustees of the trusts.

Three of the children of D1 and D3 had already received shares of the Grandchildren ‘s Trust, but the other three grandchildren had not. Another trust fund, comprising the proceeds of sale of a property intended by the settlors for D...

ABC v KJL [2019] EWHC 2416 (Ch)

Winter 2019 #177

The claimants were the trustees of a number of trusts relating to an English estate, including a fund created by an appointment in 1978 (the T fund). The claim was for rectification or alternatively rescission of a deed of appointment made in 2010 relating to a sub-fund of the T fund. The defendant was the beneficiary of the relevant sub-fund. He did not oppose the claim. HMRC were aware of the proceedings but chose not to take part other than to request that certain authorities be considered by the court.

In 1930, the settlor had settled property on a strict settlement which incl...

Dawson-Damer v Taylor Wessing LLP [2019] EWHC 1258 (Ch)

Winter 2019 #177

The claimants are beneficiaries of a number of Bahamian trusts; Taylor Wessing LLP (TW) act as the solicitors for the trustees of a number of these trusts.

On 14 August 2014, the claimant served a subject access request (SAR) on TW, requesting disclosure of the personal data relating to them held by TW as the solicitors for the trustees They were unsatisfied by the disclosure provided to them by TW, and brought proceedings under s7(9) of the Data Protection Act 1998 (DPA 1998).

The matter came before the Court of Appeal ([2017] 1 WLR 3255), which ...