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Routier & anr v HMRC [2020] WTLR 281
JUDGMENT REED LJ AND LLOYD-JONES LJ: (with whom Hale LJ, Carnwath LJ and Hodge LJ agree): [1] The appellants in this case are the executors of Mrs Beryl Coulter, who died in Jersey on 9 October 2007, leaving her residuary estate on trust for purposes which are agreed to be exclusively charitable under English law. The appellants were appointed under Mrs Coulter’s will as the …
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August 18, 2020
Rossendale Borough Council v Hurstwood Properties & ors [2020] WTLR 253
JUDGMENT DAVID RICHARDS LJ: [1] These appeals concern two schemes designed to avoid the payment of National Non-Domestic Rates (NDR) on properties which in most instances were unoccupied. Both schemes involved the grant of leases of the properties to special purpose vehicle companies (SPVs) without assets or liabilities which, as part of the scheme in …
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Price v Saundry & anr [2020] WTLR 233
JUDGEMENT Lady Justice Asplin: [1] This appeal is concerned with the circumstances in which a trustee is entitled to be indemnified from the trust fund in respect of costs incurred by her and awarded against her in litigation. [2] The issue arises in the context of a claim which was commenced by the Appellant, Mrs …
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Perry & anr v Neupert & ors (costs) [2020] WTLR 221
JUDGMENT JUDGE EYRE QC: [1] The litigation between the claimants and the defendants in this case was resolved by an order of Ms Lesley Anderson QC. By the time the matter was before Ms Anderson, the first defendant, Dieter Neupert, had withdrawn from the proceedings. Ms Anderson ordered that the liability as between the claimants …
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Lomax v Lomax [2020] WTLR 191
JUDGMENT MOYLAN LJ: Introduction [1] The issue in this appeal is the effect of r3.1(2)(m) of the Civil Procedure Rules 1998 (the CPR) when it refers to the court’s powers as including ‘hearing an early neutral evaluation’. [2] Rule 3.1 contains the court’s ‘general powers of management’ and sets out a ‘list of powers’ which …
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Hendry v Hendry & ors [2020] WTLR 175
JUDGMENT SHUMAN M: [1] The claimant brings a claim for an order under s2 of the Inheritance (Provision for Family and Dependants) Act 1975 (the Act) for reasonable financial provision from the estate of Michael Frederick Hendry (the deceased). She was married to the deceased albeit they separated in June 2016. No provision was made for the claimant …
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Re H Trust; Butterfield Trust (Bermuda) Ltd v P & ors [2020] WTLR 167
JUDGMENT [1] This is an application by Butterfield Trust (Bermuda) Ltd, as trustee of the H Trust (‘the Trustee’ and ‘the Trust’ respectively) for the following orders: First, a declaration that Mr P is not a Protector of the Trust on the ground that his purported nomination as successor Protector by one of the original …
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Foster v HMRC [2020] WTLR 145
JUDGMENT Introduction [1] The appellant, Mr Simon Foster, is the executor of the estate of Susan Elizabeth Foster, who died on 26 August 2013. At the date of death her estate included 6.39 acres of unregistered freehold agricultural (pasture) land at Wolverhampton Road, Shifnal, Shropshire, TF11 9HA (“the Site”). There was a dispute between the …
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Estera & anr v Singh & ors [2020] WTLR 127
JUDGMENT Mr Fancourt J: [1] On 5 July 2018, after the trial of liability issues (“trial 1”) in this heavy and vigorously contested minority shareholder action, I made an order in the following terms: “… the First and Fourth Respondents, on a joint and several basis, do purchase the shares in the Company registered in …
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Charnley & anr v HMRC [2020] WTLR 93
JUDGMENT JUDGE JENNIFER DEAN: INTRODUCTION [1] This appeal concerns the availability of agricultural property relief (APR) and business property relief (BPR) from inheritance tax (IH) in respect of the value of assets forming part of the estate of Thomas Gill. [2] By way of background, Mr Gill died on 20 November 2013 aged 79. Mr …
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