Continue reading "Capital Gains Tax: A question of interpretation"
Capital Gains Tax: A question of interpretation
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Evi Kalodiki (the testatrix) passed away on 31 December 2018, having executed a purported will dated 27 December 2018 (the will) and married the claimant on 28 December 2018. The claimant maintained that the will was revoked by the testatrix’s marriage to him. The defendant was the testatrix’s sister and was named as a beneficiary in the will.
By an application to the Central Family Court, the defendant sought a declaration under s55 of the Family Law Act 1986 in respect of the status of the marriage, contending, among other things, that the marriage was invalid ...
The claimant had been convicted of the manslaughter of his mother (the deceased). He had a low IQ though there was no clear medical view that he suffered from a mental disorder. However, he had not argued that he was unfit to plead and he had not raised a defence of diminished responsibility. He was sentenced to be detained in hospital under s37 of the Mental Health Act 1983. He was detained in a medium security establishment, and it was considered unlikely that he will ever be fit for discharge.
The deceased’s house did not form part of her estate. It had ...
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