Continue reading "Mistake: Facing the consequences"
JTC Employer Ser Trustees Ltd v Khadem [2022] WTLR 203
Wills & Trusts Law Reports | Spring 2022 #186Mr Khadem’s employer established a pension plan for him, with HMRC approval, which was tailored for employees who may retire abroad. On his retirement in 2004 he remained in England as his wife continued to work as a consultant and professor. As his wife approached her retirement they discussed where they should live and decided to move to the UAE, which Mr Khadem did in March 2018.
The claimant and Mr Khadem each took tax advice on 12 December 2018. It was to the effect that the UAE only provides a tax domicile certificate covering the period up to the date of the application for...
Bhaur & ors v Equity First Trustees (Nevis) Ltd & ors WTLR(w) 2022-01
Wills & Trusts Law Reports | Web OnlyFreedman v Freedman & ors [2015] EWHC 1457 (Ch)
Wills & Trusts Law Reports | September 2015 #152In 2001 the claimant purchased a house (St Leonard’s Close) with the assistance of a loan from her father. In 2004-5 the claimant’s father agreed to forego the loan. In 2010 the claimant moved out of St Leonard’s Close and into rented accommodation. The claimant wished to buy a different house (Gibbs Green) but she had difficulty selling St Leonard’s Close. Her father therefore agreed to lend her sufficient funds to cover the purchase price of £525,000 and the acquisition costs of £5,000 in respect of Gibbs Green. The claimant’s father made clear, and the claimant agreed, that this was a...
Equitable Mistake: After Pitt v Holt – the law in practice
Continue reading "Equitable Mistake: After Pitt v Holt – the law in practice"