Scarle [2019] EWHC 2224 (Ch)

WTLR Issue: Winter 2019

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...

Skinner v HMRC [2019] UKFTT 0516 (TC)

WTLR Issue: Winter 2019

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...

Re Twah Neutral citation:[2019] EWCOP 36

WTLR Issue: Winter 2019

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...

ABC v KJL [2019] EWHC 2416 (Ch)

WTLR Issue: Winter 2019

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...

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

WTLR Issue: Winter 2019

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)...

FL v MJL [2019] EWCOP 31

WTLR Issue: Winter 2019

The Applicant, who was the sole deputy for property and affairs of his brother MJL, made an application for

(i) ratification of small gifts previously made on behalf of MJL and

(ii) authority to make prospective substantial gifts on behalf of MJL...

PBC v JMA [2018] EWCOP 19

WTLR Issue: Winter 2019

This was an application by the applicant, PBC, the son and attorney under a lasting power of attorney of the patient, JMA, to authorise various gifts exceeding £7m in value. The purpose of the gifts was to achieve a reduction in inheritance tax (IHT) liability...

Payne v Taylor [2019] EWHC 2347 (Ch)

WTLR Issue: Winter 2019

By his will the deceased, who died in November 2010, left his estate as to one half to his widow. She, by a deed of variation complying with s142 Inheritance Tax Act 1984 ( ‘IHTA ‘) ,varied the will in order to settle her half share on a discretionary trust of which the beneficiaries were herself, her children and remoter issue...