2nd Feb 2016
Before: Judge Roger Berner Citation:  UKFTT 59 (TC) The estate of the late Lady Diana Hood appeals against a determination of HMRC dated 13 June 2014 in respect of a deemed transfer of value for the purposes of inheritance tax (“IHT”) on the death of Lady Hood on 15 March 2008. Simon Taube QC, […]
25th Aug 2015
Before: Senior Judge Lush Citation:  EWCOP 27 Philip Jenkins (instructed by Harcus Sinclair) for the Applicants. Click here to read more.
6th Jul 2015
Before: Edward Murray Citation:  EWHC 1938 (Ch);  EWCA Civ 1143;  EMLR 6 This is the trial of a claim for damages for breach of a settlement agreement dated 14 January 2011 (the “Settlement Agreement”) between Mr Frank Otuo, the Claimant, and Mr David Brierley, the Defendant. The Settlement Agreement recorded the terms of […]
19th May 2015
Before: Judge Hodge QC Citation:  EWHC 2699 This application under the Variation of Trust Act 1958 relates to four family settlements. The first two of those settlements, dated 20 June 1932 and 1 September 1950, were made by the first defendant’s late father. The third and fourth settlements are discretionary settlements made in 1996 by the first defendant […]
10th May 2015
Before: Mrs Justice Proudman Citation:  EWHC 1457 (Ch) Equitable mistake concerning trusts; difference between ignorance, mistake and disappointed expectations. Matthew Slater (instructed by the Solicitor and General Counsel to HM Revenue and Customs) for the Fifth Defendant. Click here to read more.
6th May 2015
Before: Lord Justice Jackson, Lady Justice Black and Sir David Keene Citation:  EWCA Civ 447; WTLR 1039,  Fam Law 773 (at first instance AB v CB  2 FLR 25 This is an appeal brought by the trustees of a post-nuptial settlement (“the trustees”) against an order of Mostyn J, made on 25 […]
1st Apr 2015
Before: Mr Justice Mostyn Citation:  EWHC 907 defending a 1975 Act claim (and associated proceedings in Switzerland) This case concerns a claim under the Inheritance (Provision for Family and Dependants) Act 1975 in respect of the estate of the legendary property dealer Jack Dellal who died on 28 October 2012 aged 89. Eason Rajah […]