Banks v HMRC [2020] WTLR 19
Wills & Trusts Law Reports | Spring 2020 #178The appellant taxpayer, Arron Banks, appealed against a notice of determination issued by HMRC. This notice assessed Mr Banks as owing inheritance tax of £162,945.34 on donations of £976,781.38 that he and companies that he controlled made to the UK Independence Party (UKIP) between October 2014 and March 2015 (the donations).
It was common ground that no UKIP MPs were elected at the 2010 UK General Election. UKIP did not therefore meet the statutory definition under s24(2) IHTA 1984 and so the Donations were not treated as exempt from VAT. The appellant argued that this ...
Smith v Lancashire Teaching Hospitals NHS Foundation Trust & ors [2018] WTLR 1469
Wills & Trusts Law Reports | Winter 2018 #170The claimant had cohabited with her partner for 11 years until his untimely death, which was caused by the admitted negligence of the first and second defendants.
Under s1 of the Fatal Accidents Act 1976 (FAA), the claimant, as a cohabiting partner for more than two years, was entitled to bring a claim for damages as a dependant of the deceased. This claim was settled by the first and second defendants, who then took no active role in these proceedings. However, the claimant was not able to bring a claim for bereavement damages under s1A FAA, as...