Y & anr v C & ors [2021] WTLR 391
Spring 2021 #182A claim was made under the Inheritance (Provision for Family and Dependants) Act 1975 (1975 Act) by the mothers of the deceased’s children. The deceased had owned 50% of a private company. That shareholding was valued for probate at £5m. The executors of the deceased’s estate were his sister, who owned the other 50% of the shares and was a director of the company, and a solicitor from the firm which had drafted the deceased’s will, and who was also a director of the private company. The claim under the 1975 Act was upheld against the estate (reported as B v...
Kohli v Proles [2019] WTLR 623
Summer 2019 #175This was an oral renewed application for permission to appeal from an order and judgment of the master, who found that the deceased had died domiciled in England and Wales. The deceased’s domicile of origin was India and he died there. There was no appeal against the statement by the master of the legal principles involved in determining domicile.
The master held that the deceased moved to England in 2002 and carried on a number of businesses there. The tertiary education of his sons was in England. His wife remained in India in a matrimonial home. He did not apply for British cit...
Barclays Wealth Trustees (Jersey) Ltd & anr v HMRC [2015] EWHC 2878 (Ch)
December 2015 #155On 21 June 2001 the settlor, who was then non-domiciled in the UK, settled cash derived from a Jersey bank account on the trusts of a Jersey-resident discretionary trust called the Michael Dreelan Trust (MDT). The settlor became deemed domiciled in the UK for inheritance tax purposes from the beginning of the tax year 2003/04. Subsequently, on 4 April 2008, the settlor and others set up another settlement called the Dreelan Brothers Joint Trust (DBJT) and 25,000 ordinary shares in Qserv Limited were transferred from the MDT. These were later sold for cash that was UK situs property. On 2...