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Marlborough DP Ltd v Commissioners for HMRC [2021] WTLR 1329
JUDGMENT JUDGE HARRIET MORGAN: Part A – Overview [1] MDPL has appealed against various assessments, determinations and decisions issued by HMRC in which HMRC seek to impose taxes in respect of payments made under a ‘remuneration trust’ structure which MDPL used for a number of years for the benefit of its sole shareholder and director, …
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December 13, 2021
Mazzoleni v Summerhill Trust Company (Isle of Man) Ltd [2021] WTLR 1409
JUDGMENT HHJ STOREY QC, DEEMSTER BAILHACHE AND DEEMSTER CORLETT: Introduction [1] This appeal concerns the decision of the Respondent trustee [the ‘Trustee’] not to appoint a protector to a Manx trust. It raises questions of construction and the power of the court to review decisions of trustees and potentially to give directions to a trustee. …
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Petition by Vindex Trustees Ltd [2021] WTLR 1437
JUDGMENT LORD MENZIES: Introduction and factual background [1] The petitioner is the sole executor under the will and codicils of the estate of the late Estelle Brownrigg, who was born in South Africa in 1945 and lived and was educated there during her teenage years. She later moved to work as a pharmacist in London, …
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Ralph v Ralph [2021] WTLR 1443
JUDGMENT SIR GEOFFREY VOS, MASTER OF THE ROLLS: Introduction [1] The bulk of the cases that have concerned common mistake rectification have been between commercial parties and related to commercial contracts. The question here, however, is whether a Land Registry transfer form TR1, signed by the transferors but not by the transferees, should be rectified …
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Royal Commonwealth Socitety for the Blind v Beasant & anr [2021] WTLR 1457
JUDGMENT MASTER SHUMAN: [1] This is a will construction claim brought by the claimant arising out of the will of Audrey Thelma Anita Arkell (the deceased) executed on 27 June 2016 (the will). The deceased died on 17 August 2017. [2] The deceased’s estate has a net probate value before inheritance tax of £3,127,174. [3] …
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The Law Society v Dua & anr [2021] WTLR 1469
JUDGMENT MR HUGH SIMS QC: Introduction [1] Fulmer is a village about one mile from Gerrards Cross, in Buckinghamshire. In 2004 the defendants, Mrs and Mr Dua, purchased Fulmer House, in Fulmer, as a family home. The claimant, The Law Society, is a judgment creditor of Mrs Dua, and seeks an order for possession and …
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Thompson v Hopkinson [2021] WTLR 1521
JUDGMENT SHERIFF PRINCIPAL A Y ANWAR: Introduction [1] The pursuer and appellant (hereinafter ‘the appellant’) raised proceedings seeking production and reduction of a will executed by his late brother, Samuel Thompson on 27 November 2018 (the will). Samuel Thompson died on 26 February 2019. [2] The defender and respondent (the respondent) is the principal beneficiary …
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Re Toner (deceased) [2021] WTLR 1535
JUDGMENT HUMPHREYS J: Introduction [1] Mary Teresa Toner, known as Maureen, died on 27 September 2017 leaving as her last Will a statutory will executed on 22 February 2013 (‘the Will’). On 3 July 2019 Letters of Administration with Will annexed were granted to the plaintiff. [2] By an originating summons issued on 22 July …
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Re Will of HRH The Prince Philip, Duke of Edinburgh [2021] WTLR 1545
JUDGMENT SIR ANDREW MCFARLANE: [1] The Executor of HRH The Prince Philip, Duke of Edinburgh (deceased) has applied for an order that His late Royal Highness’ will, executed on 5 June 2013, be sealed up and that no copy of the will should be made for the record or kept on the court file. The …
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HMRC v Fisher & ors WTLR(w) 2021-14
JUDGMENT NEWEY LJ: [1] Over the years, the Fisher family built up a betting business which, from 1988, was run through a company, Stan James (Abingdon) Limited (‘SJA’). In 2000, SJA sold much of its business to Stan James Gibraltar Limited (‘SJG’). The present appeal concerns assessments to tax made on Stephen Fisher, his wife …
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