Commissioners for HMRC v Personal Representatives of Vigne [2023] WTLR 1259

Wills & Trusts Law Reports | Winter 2023 #193

The late Mrs Maureen Vigne died on 29 May 2012. At that time, she was the sole owner of approximately 30 acres of land. From 2008 a livery business was operated on or from the land, offering a package which included:

  1. (1) the provision of worming products, including administering them where and when necessary (if an owner was unable and/or unwilling so to do), on a quarterly basis;
  2. (2) providing the horses with hay feed during the winter months when the grass might not provide a sufficient food source – a hay crop was grown on part of the land, referred to as the hay...

Rittson-Thomas & ors v Oxfordshire County Council [2019] WTLR 1285

Wills & Trusts Law Reports | Winter 2019 #177

In 1914 and 1928 Mr Robert Fleming conveyed land to the Defendant for use as part of a school pursuant to the School Sites Act 1841 ‘to be applied as a part of the playground of the said School and for no other purpose whatever ‘. The interest in any land subject to reverter vested in the claimant beneficiaries.

In 2006 the defendant relocated the school to new premises and marketed the old premises for sale. One parcel including part of the site gifted in 1914 was sold in 2007. The defendant maintained that it intended to apply the proceeds of the sale of the former scho...