Buzzoni & ors v HMRCC [2012] UKUT 360 (TCC)

Wills & Trusts Law Reports | January/February 2013 #126

On 5 June 1996 Mrs Kamhi purchased a lease (the headlease) of a flat in Knightsbridge, London. On 21 November 1997 Mrs Kamhi granted an underlease (the underlease) to Ovalap Nominees Ltd. The underlease was granted without rent or premium being payable. On the same day Mrs Kamhi created by deed a settlement. The trustee was Legis Trust Ltd and the trust property was the underlease. Ovalap entered into the underlease as bare nominee for Legis Trust Ltd.

On 24 March 2004 Parkside (Knightsbridge) Residents Ltd then granted Mrs Kamhi a new lease over the flat commencing 1 April 2003. ...

Discretionary Trusts: DDD Settlements jolts the premise of the irrevocable

Baker McKenzie LLP | Trusts and Estates Law & Tax Journal | December 2012 #142
Ashley Crossley and Alexandra Demper analyse the decision in DDD Settlements [2011] and its confirmation of English case law Article 47 enables the Royal Court to consent to an arrangement varying or revoking all or any of the terms of a Jersey trust. In recent years, a number of cases in Jersey have considered the …

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