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Strategic Branding Ltd v Commissioners for HMRC WTLR(w) 2023-02
JUDGMENT JUDGE JEANETTE ZAMAN: Introduction [1] Strategic Branding Ltd (‘Strategic Branding’) has appealed against various assessments, decisions and determinations issued by HMRC which relate to contributions made by Strategic Branding to a remuneration trust, the WUT No. 1 Ltd Remuneration Trust (the ‘RT’), in circumstances where the amounts contributed (after payment of fees) were then …
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March 28, 2023
Totton & anr v Totton WTLR(w) 2023-03
JUDGMENT MR JUSTICE LEECH: Introduction [1] By application notice dated 5 July 2022 (the ‘Committal Application‘) the Claimants, Hollie Louise Totton and Daniel Robert Washer, applied for an order for committal for contempt of the Defendant, Mark David Totton. They allege in the Application Notice that the Defendant has breached an order dated 10 March …
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Begum v Ahmed [2022] WTLR 1189
JUDGMENT LORD JUSTICE FLOYD: [1] This is an appeal in relation to an application by the defendant and appellant, Suriya Begum, for permission to bring a claim out of time under the Inheritance (Provision for Family and Dependants) Act 1975 (‘the Act’) in relation to the estate of Mohammed Yousaf Khan (‘Mr Khan’). Such claims …
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December 14, 2022
Boast v Ballardi & ors [2022] WTLR 1203
JUDGMENT MASTER CLARK: [1] This is my judgment following the trial on written evidence of this probate claim brought by claim form dated 12 July 2019. [2] The deceased, Edward Henry Charles Smith died on 24 January 2016, aged 97. He was unmarried and had no children. The claimant, Gavin Boast, is the deceased’s great …
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Clitheroe v Bond [2022] WTLR 1217
JUDGMENT FALK J: Introduction [1] This is my decision following a further hearing in this appeal, my initial decision in which was handed down on 4 May 2021 and can be found at [2021] EWHC 1102 (Ch) (the ‘First Judgment’). As explained in the First Judgment at 142-143 and 153, grounds 2 and 3 of …
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Da Silva v Heselton & ors [2022] WTLR 1229
JUDGMENT LORD JUSTICE NUGEE: Introduction [1] This second appeal concerns the effect of a charging clause in a will. [2] I will set out the clause in question straightaway. It is found in clause 11 of the will of Ms Gladys Townsend. The relevant part of this clause reads as follows: ’MY TRUSTEES shall have …
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Executor of HRH Prince Philip v HM Attorney General & anr [2022] WTLR 1251
JUDGMENT SIR GEOFFREY VOS, MASTER OF THE ROLLS; DAME VICTORIA SHARP, PRESIDENT OF THE QUEEN’S BENCH DIVISION; AND LADY JUSTICE KING: Introduction [1] His Royal Highness Prince Philip, Duke of Edinburgh (Prince Philip) died on 9 April 2021. Sir Andrew McFarlane, President of the Family Division (the PFD), held a hearing in private on 28 …
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Fellner v Cleall [2022] WTLR 1271
JUDGMENT DEPUTY MASTER LINWOOD: [1] This is the disposal hearing in a Part 8 claim brought by the claimant, Jane Alexandra May Fellner. The claimant is a sister – in fact I believe a half-sister – of the deceased, Jason Charles Head Fellner and the claimant has two living siblings who support the claimant’s position …
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Fennessy v Turner & anr [2022] WTLR 1295
JUDGMENT MR RECORDER CAMERON Introduction [1] This claim comprises an application under s1(1) of the Inheritance (Provision for Family and Dependants) Act 1975 in respect of the estate of Hazel Valerie Fennessy who died on 2 February 2020 at the age of 78. [2] As in many cases which involve the consideration of family histories, …
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Firth & anr v Commissioners for HMRC [2022] WTLR 1297
JUDGMENT TRIBUNAL JUDGE ANNE SCOTT: Introduction [1] This appeal is brought by Mr and Mrs Firth, the appellants, in their capacity as Trustees of the Batley 1984 Settlement (‘the Trust’) (also known to HMRC as the Lawrence Batley 1984 Settlement). [2] The Trustees appeal against Notices of Determination (‘the Notices’) issued to the Trustees by …
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