Case: Amicus Horizon Ltd v The Estate of Judy Mabbott decd [2012] EWCA Civ 895

Williams v Martin

Joy Williams brought a claim for reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975 against the estate of her deceased partner Norman Martin. Her claim was brought both on the basis that for a period of two years before Mr Martin’s death she had been living in the same household with him as his wife (s1(1)(ba)) and alternatively on the basis that she was wholly or partly maintained by the deceased (s1(1)(e)).

At the date of his death Mr Martin remained married to his wife Maureen Martin, though they ...

Swetenham v Walkley & anr 2CL10307

The claimant brought a claim for reasonable financial provision under the Inheritance Provision for Family & Dependents Act 1975, against the estate of Alexander Graham Bryce (the deceased), on the basis that she had been living in the same household as the deceased, as his wife, in accordance with s1(A) of the Act. Otherwise, as the deceased had died intestate, his c£600,000 estate fell to be distributed to his numerous intestacy beneficiaries, a class to which the claimant, who was never married to the deceased, did not belong.

The first issue before the court was w...

Futter & anr v HMRC; Pitt & anr v HMRC [2013] WTLR 977

The first appeal concerned two settlements, made with non-resident trustees, by Mr Futter. Considerable ‘stockpiled’ gains were rolled up while the trusts were non-resident and, in exercise of the powers conferred by the trusts, new resident trustees were appointed and capital was distributed to Mr Futter and his children in the mistaken belief that the ‘stockpiled’ gains, which would be attributed to them, would be absorbed by allowable losses that had been realised, so that no liability to capital gains tax would arise. In advising as to the effect of s87 of the Taxation a...