Wills & Trusts Law Reports | Spring 2022 #186Mr Mark Dunsby participated in a tax avoidance scheme devised and promoted by De Sales Promotions Ltd. As part of the scheme, in March 2013, Mr Dunsby had a company, of which he was sole shareholder and director, issue a non-voting share to a non-resident individual, Mrs Fiona Gower. Mrs Gower established a trust and settled the share in the trust, with the benefit of any dividends being for Mr Dunsby, and Mr Dunsby’s company paid £200,000 as a dividend in respect of the settled share. As a result of the scheme, Mr Dunsby received £195,400. HMRC issued a closure notice dated 31 March 201...
Francesca O’Neill warns that failure to comply with procedural steps can have severe consequences ‘Not only did the judge in C v AXS accept that the decision in AEI was persuasive and strike the claim out, she was also persuaded to make a costs order on the indemnity basis – and order the claimant’s solicitors …
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Wills & Trusts Law Reports | Summer 2019 #175The claimant applied for an order under the Inheritance (Provision for Family and Dependants) Act 1975 (the 1975 Act), s2, against the estate of her deceased husband (the deceased). Probate of the deceased’s will was granted on 16 December 2016 and the application was made on 8 November 2018. Under s4 of the 1975 Act, except with the permission of the court any application for an order under s2 was to be made within six months of the date of the grant. This was an application for permission to make the substantive application out of t...
William East reviews two recent cases on out-of-time 1975 Act claims with different outcomes ‘The decision that “excusable delay” should be for “weeks or, at most, months”, absent “highly exceptional factors”, begs the question of what those factors might be and whether this sets the bar too high given the shortness of the initial time …
Continue reading "The 1975 Act: The clock is ticking… or is it?"
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Costs budgets; relief from sanctions ‘In some cases the defaulting party would be better off relying upon a saving provision rather than making an application for relief under CPR 3.9.’ Page v RGC Restaurants Ltd [2018] is an important authority determining: the effect of filing an incomplete costs budget; and the court’s jurisdiction to grant …
Continue reading "Case report: Page v RGC Restaurants Ltd [2018] EWHC 2688 (QB)"
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Johnathan Payne discusses how the way you pursue or defend a claim can impact on costs ‘This state of affairs has generated far more litigation in areas such as discontinuance, fundamental dishonesty and strike out.’ In 1931 Aldous Huxley wrote Brave New World. The book was set in a futuristic world state of genetically-modified citizens …
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Recent cases have shown that the courts will not look kindly on mistakes, as John Starr finds out ‘The court stated that the factors in CPR 3.9 must be given particular weight. The first factor (a) makes it clear that the court must consider the effect of the breach in every case; the second factor …
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Sarah McCann reports on a recent application for relief from sanctions ‘At least insofar as the breach relates to costs budgeting, the emphasis appears to be squarely on considering the just outcome in all the circumstances.’ Much has been written about the court’s discretion to grant relief from sanctions pursuant to CPR 3.9 over recent …
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Clare Arthurs and Nicole Finlayson present a few recent legal highlights ‘If you have a potential further claim, you must consider the Aldi guidelines in the case management context of your current action. Failure to do so may result in your subsequent action being struck out.’ Whisper it, but – for the first time ever …
Continue reading "Insights By Penningtons Manches: The elected few"
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Maura McIntosh reports on a recent application of the Mitchell sanction ‘The decision acts as a reminder that costs budgets must be filed in time or a party risks facing serious restrictions on its recoverable costs.’ In the recently reported case of Jamadar v Bradford Teaching Hospitals NHS Foundation Trust [2016], Jackson LJ delivered the …
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