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Graham v Lynch & ors WTLR(w) 2021-09
JUDGMENT MASTER KAYE: [1] This is a claim to rectify four trusts (‘the Trust’) established in the British Virgin Islands (‘BVI’) as part of tax planning on the part of the Claimant (Alan) who is married to Angela. Alan has lost capacity to litigate. Angela acts as his Litigation Friend. [2] His sons and the …
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July 19, 2021
Clipperton & anr v HMRC WTLR(w) 2021-08
JUDGMENT JUDGE HARRIET MORGAN: [1] The appellants appealed against HMRC’s decision that sums which they received from arrangements set up by a company Winn & Co (Yorkshire) Ltd (‘Winn Yorkshire’), of which they were the sole shareholders and directors, were subject to income tax in the tax year 2011/12. It was not disputed that the …
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B v C & ors [2021] WTLR 1
JUDGMENT HHJ PARFITT: Introduction [1] This judgment concerns the estate of the late A who died on 12 September 2013, aged 47 (‘A’). I have used first names throughout without any disrespect being intended. It is best to explain the parties’ relationships chronologically. The First Defendant (‘C’) is one of A’s sisters and executors. A …
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May 18, 2021
Barrett v Hammond & ors [2021] WTLR 51
JUDGMENT HHJ KRAMER: [1] I will give an extempore judgment but you will have to accept it is not going to be as fluent as it would be if I had produced a reserved judgment, but it does seem to me that this is something I can deal with in an extempore way, and people …
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Re C Trust [2021] WTLR 69
JUDGMENT HON CHIEF JUSTICE HARGUN: Introduction [1] At the conclusion of the hearing of this matter on 27 June 2019 I ordered that: (1) The Plaintiff (‘Current Trustee’) be appointed as from the date of the Order as the sole trustee of the C Trust (‘the Trust’) under s31(1) of the Trustee Act 1975 (‘1975 …
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Cheong v Cheong [2021] WTLR 79
JUDGMENT TAN SIONG THYE J: Introduction [1] This is a case in which two out of three trustees of a trust estate want to be discharged. The Plaintiff, Chan Chi Cheong, seeks to retire pursuant to s40 of the Trustees Act (Cap 337, 2005 Rev Ed) (‘Trustees Act’). This provision sets out several conditions to …
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Clarke-Sullivan v Clarke-Sullivan [2021] WTLR 109
JUDGMENT MASTER CLARK: [1] This is an application (made by Part 8 claim) under s48 of the Administration of Justice Act 1985 (‘AJA 1985’) in respect of the will dated 15 February 2015 (‘the Will’) of Katherine Clarke. Parties [2] The claimant, James Clarke-Sullivan, is Katherine’s widower and the executor of the Will. The defendant, …
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Commissioners for HMRC v The Quentin Skinner 2005 Settlement L & ors [2021] WTLR 127
JUDGMENT MICHAEL GREEN J AND JUDGE ANDREW SCOTT: Introduction [1] These appeals, brought with the permission of the First-tier Tribunal (Tax) (the ‘FTT’), concern a short point of statutory interpretation relevant to the availability of a capital gains tax relief to trustees of an interest in possession trust where the trustees dispose of shares in …
Dunsby v Commissioners for Her Majesty’s Revenue and Customs [2021] WTLR 157
JUDGMENT JUDGE ASHLEY GREENBANK: Introduction [1] This decision relates to an appeal by the appellant, Mr Mark Dunsby, against the amendments made by the respondents, the Commissioners for Her Majesty’s Revenue and Customs (HMRC), to his self-assessment tax return for the tax year 2012-13 by a closure notice dated 31 March 2017. [2] The amendments …
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Gosden & anr v Haliwell Landau & anr [2021] WTLR 205
JUDGMENT HHJ PELLING QC: Introduction [1] This is the trial of the quantum aspects of this claim. The detailed facts are set out in paras 1-59 of my earlier judgment ([2019] EWHC 155 (Ch)) which should be treated as authoritative subject to the contents of the Court of Appeal in its judgment referred to below. …
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