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Guest & anr v Guest WTLR(w) 2021-05


JUDGMENT LORD JUSTICE FLOYD: Introduction [1] Tump Farm (‘the Farm’) is a working dairy farm in Sedbury, near Chepstow in Monmouthshire. It has been farmed by members of the Guest family for three generations. Initially it was leased to the parents of the first appellant, David Guest, but when his father died in 1964 David …

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May 18, 2021


Auden McKenzie (Pharma Division) Ltd v Patel [2020] WTLR 1133


JUDGMENT DAVID RICHARDS LJ: [1] This is an appeal against a summary judgment on a claim for equitable compensation. The judgment is for £13,149,479, with interest at 2.5% pa compounded annually, making a total of £15,884,230. [2] The appellant, Mr Amit Patel, was a director of the first claimant, Auden McKenzie (Pharma Division) Ltd (the …

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March 3, 2021


Commissioners for HMRC v Parry & ors [2020] WTLR 1151


JUDGMENT LADY BLACK: (with whom Lord Reed and Lord Kitchin agree) [1] In December 2006, Mrs Staveley died. Shortly before her death, she had transferred funds from her existing pension scheme into a personal pension plan (‘PPP’). She did not take any pension benefits at all during her life and, in those circumstances, a death …

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Cotterell & anr v Allendale & anr [2020] WTLR 1183


JUDGMENT CHIEF MASTER MARSH: [1] The claimants are the trustees of the Allendale 1949 Settlement (‘the Settlement’). The first defendant is the fourth (and current) Viscount Allendale and the second defendant is his son. I will describe the first defendant as ‘Lord Allendale’ and his son (in the manner adopted in later deeds of appointment) …

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Culliford & anr v Thorpe [2020] WTLR 1205


JUDGMENT HHJ PAUL MATTHEWS: Introduction [1] This is my judgment on a claim and counterclaim in relation to a residential property known as 9 Clover Road, Wick St Lawrence, Weston-super-Mare (‘the Weston property’ or simply ‘the property’). The claim is brought, as a simple claim for possession, by the personal representatives of Rodney Culliford (who …

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Evans v Evans & anr [2020] WTLR 1231


JUDGMENT RECORDER RICHARD SMITH: Introduction [1] This judgment is concerned with two applications made in a contested probate claim issued on 28 April 2020 relating to the estate of the late Darrel Evans (‘the Estate’). Mr Evans sadly died on 12 May 2019, survived by his wife Margaret Marie Evans (‘Margaret’), the claimant in these …

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Executors of Cox v Commissioners for HMRC [2020] WTLR 1239


JUDGMENT JUDGE HEIDI POON: Introduction [1] This appeal concerns Inheritance Tax (‘IHT’) in relation to the deemed transfer of value on the death of Sheriff Graham Loudon Cox (‘Sheriff Cox’) on 27 December 2014. [2] The appealable decision is the notice of determination issued by HMRC on 21 June 2018 under s221 of the Inheritance …

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Fantini v Scrutton & ors [2020] WTLR 1273


JUDGMENT MASTER SHUMAN: [1] This is my judgment in claim number PT-2019-000962, Anthony Robert Fantini as executor of the estate of Iris Mary Fantini, deceased, against Angela Mary Scrutton and others. I heard this case on Monday 18 May 2020. Counsel, Mr Poole, appears on behalf of the claimant. [2] Iris and Gloria Fantini were …

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H.M. Attorney General v Zedra Fiduciary Services (UK) Ltd & ors [2020] WTLR 1287


JUDGMENT ZACAROLI J: Introduction [1] By a deed of trust dated 9 January 1928 (the ‘Deed’) Baring Brothers & Co Limited (‘Barings’) settled an amount of cash and securities initially valued at almost £500,000, referred to as the ‘National Fund’, to be held by Barings as trustees to accumulate income and profits until the date …

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JXM v An NHS Trust [2020] WTLR 1327


JUDGMENT MARTIN SPENCER J: [1] The claimant was born on [a date in] 2013, the second child to his mother and father, they having had a daughter, S, born on [a date in] 2012. Within a short period of the claimant’s birth, he was subject to criminal assault by his father such that when he …

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Page 28 of 109