Day v Harris & ors [2013] EWCA Civ 191
May 2013 #129Sir Malcolm Arnold (Sir Malcolm) was married twice and had two children by his first wife, Robert Malcolm Arnold (Mr Arnold) and Katherine Louise Arnold (Miss Arnold). In June 1976, after separating from his second wife, Sir Malcolm moved to a flat in Dun Laoghaire and, in the following month, sent several boxes to Miss Arnold containing (inter alia) books, paintings, sculptures and the manuscripts of various of his compositions. At the same time he sent a postcard to Mr Arnold on which he had written ‘All the books, pictures, sculptures etc are for you and Katherine to sh...
Bradbury & ors v Taylor & anr [2012] EWCA Civ 1208
January/February 2013 #126William Samuel Taylor (deceased) and his late wife lived in a large property, set in 15 acres of grounds, called Lower Manaton (property), near Callington in Cornwall. The deceased made a will in 1998 by which the defendants, who were his nephew and niece, were to be allowed to occupy the property for seven years after his death, on stated terms and conditions. At the same stage in late 2000 the deceased proposed that the defendants, who lived in Sheffield, should move to Cornwall and occupy part of the property with their two children. The first defendant favoured the idea; the second d...
Helena Partnerships Ltd v HMRC & anr [2012] EWCA Civ 569
November 2012 #124The appellant, a company limited by guarantee and not having a share capital, was a registered social landlord. Originally incorporated in January 2001, the appellant was registered as a charity on changing its memorandum and articles of association in November 2004. However, unless the appellant could establish that its objects were carried on for exclusively charitable purposes during the prior period from October 2001 to November 2004 there was a liability on rents received of £6m in corporation tax due to the respondent. The objects were the provision of housing, accommodation, assis...
Independent Trustee Services Ltd v GP Noble Trustees Ltd & ors [2012] EWCA Civ 195
September 2012 #122Anthony Morris (Mr Morris) orchestrated a series of frauds between August 2007 and April 2008 by which £52m was misappropriated from various occupational pension schemes by their trustees, GP Noble Trustees Ltd and BDC Trustees Ltd. The appellant was Independent Trustee Services Ltd (ITS), which had been appointed as trustee of the 1653 pension schemes by the Pensions Regulator in July 2008. Mr Morris was found liable in dishonest assistance for £52m and in knowing receipt for £4.89m by Peter Smith J in July 2010 ([2010] EWHC 1653 (Ch)) (the chancery action).
Mr Morris had married...