Case: White v Jones [1995] 2 Ac 207

Herring v Shorts

The deceased (J) died on 2 June 2012, a widow with no children or close relatives. On 8 November 2011 J executed a will (the will) drafted by a solicitor (W). She made a number of pecuniary legacies including legacies of £54,000 each in favour of the claimants.

An employee of the defendant, (S), had been J’s financial advisor since 2000. In 2011, prior to executing the will and acting on S’ advice, J formed two trusts in the claimants’ favour to mitigate inheritance tax payable on her death. One was a discretionary trust naming the claimants sole discretionary b...

Hart & anr v Burbidge & ors; Samways & ors v Burbidge & ors [2013] EWHC 1628 (Ch)

The deceased, Phyllis Hart née Samways (W) died on 7 November 2008 aged 86. Her husband (H) had died in January 2005. They left three children, two sons, Kenneth (K) and Paul Hart (P) and a daughter Susan Burbidge (S), who all have children of their own. W had a twin sister (J) who died four weeks after her and three other surviving siblings: Arthur, Graham and Christine (the Samways). Some eight years before he died H wished to sell the family firm to one of his children, but only S and her husband (B) were prepared to take it over on his terms, which did not include the transfer of the...

Mason & ors v Mills & Reeve [2011] EWHC 410 (Ch)

Christopher Swain (C) built up a very successful business and held 72% of the shares in a group of companies in which each of his four daughters also held 5.3% of the shares. He was advised by a small firm of chartered accountants who prepared tax returns for him, the company and the family trusts and at times for each of his daughters and by a small firm of solicitors who prepared his will, dated 17 January 2006. C decided to sell his company to the management and to use Mills & Reeve, a large full-service law firm (the firm) to advise him and his daughters on the MBO. In June 2006 ...