The Law Society v Dua & anr [2021] WTLR 1469

Wills & Trusts Law Reports | Winter 2021 #185

Between 2011 and 2013, the claimant obtained multiple charging orders in respect of five properties registered in the joint names of Mr and Mrs Dua. The Duas occupied four of the properties as a single residence, known together as ‘Fulmer House’. The other was a separate property known as 49 Sudbury Avenue.

The Duas had purchased 49 Sudbury Avenue in 1987 and occupied it as their family home until 2004. The purchase had been funded by a mortgage and the Duas’ evidence was that Mr Dua alone had made the mortgage payments. In 1992/93 and 1995, there were two major extensions to 49 S...

Shiner v The Commissioners for HM Revenue & Customs
 [2018] WTLR 649

Wills & Trusts Law Reports | Summer 2018 #172

Facts


DS and IS were at all material times resident in the UK for tax purposes and were beneficially entitled to the income from MOH, an English property development company of which they were the shareholders and directors. On advice, they used a tax avoidance scheme that took advantage of the provisions of the 1955 UK-Isle of Man double tax treaty (DTT). These provisions exempted the industrial or commercial profits of an Isle of Man (IOM) enterprise, which could include a partnership, from UK tax unless it was engaged in trade or business in the UK through a permanent establis...

Possession proceedings: Revisiting res judicata

Can a court award mesne profits when an order for possession for the same wrongful act has already been granted? Rosalind Cullis considers a recent case ‘The principle behind mesne profits is that a trespasser is not allowed to use another person‘s land without compensating the landowner. The landowner does not need to have suffered …
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Appeals: Mind the gap – is perversity an insurmountable chasm?

Liam Ryan explores the recent Court of Appeal decision of Whiting v First/Keolis Transpennine Ltd and what it means more generally for appellants seeking to bring an appeal based on the difficult ground of perversity ‘The common-sense reality of the case was that once the evidence of Mr Stitt was accepted, Mr Whiting could not …
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Stress At Work: Navigating the minefield

Liam Ryan discusses claims in the Employment Tribunal and County Court and abuse of process ‘A claimant who may well have proceeded initially as a litigant in person in the Employment Tribunal can find themselves being precluded from being able to bring the later action due to it being classed as an abuse of process.’When …
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High Commissioner for Pakistan in the United Kingdom v Prince Mukkaram Jah, His Exalted Highness the 8th Nizam of Hyderabad [2016] EWHC 1465 (Ch)

Wills & Trusts Law Reports | December 2016 #165

The underlying claim concerned monies deposited in a new bank account with the National Westminster Bank (the bank) in the name of Mr Rahimtoola, the High Commissioner for Pakistan in London between 16 and 20 September 1948 (the Fund). The monies deposited had belonged to the state of Hyderabad/the 7th Nizam (Hyderabad’s absolute monarch at the time). The state of Hyderabad had been annexed to India between 13 and 18 September 2016. The underlying claim had been brought by Pakistan against the bank. A number of other defendants claiming an interest in the fund had been joined. Consequent...

Practice: If at first you don’t succeed, don’t try again?

Robert Salis and David Sawtell review estoppel and res judicata ‘What the courts are concerned with when considering cause of action estoppel and issue estoppel is a narrower decision based on a substantive rule of law.’ Issue estoppel, cause of action estoppel and res judicata are often discussed but rarely defined. To a defendant, they …
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