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Guardian Ltd v Bermuda Trust Company Ltd WTLR(w) 2019-09
Introductory 1. On November 18, 2009, I heard the Plaintiff Protector’s application for directions in relation to a trust (“the Trust”) which the Defendant Trustee supported. Because the application essentially required the Court to give a legal ruling on a 2 point of law of general importance to the development of Bermuda trust law, I …
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June 5, 2019
Wesley & anr v HMRC WTLR(w) 2019-08
Sitting in public at the Tribunals Service, Alexandra House, 14-22 The Parsonage, Manchester M3 2JA on 18 March 2019 Mr Thomas Chacko, of Counsel, acting under the Bar Direct Access Scheme, for the Second Appellant Mr Christopher Stone, of Counsel, instructed the General Counsel to Her Majesty’s Revenue and Customs, for the Respondent Commissioners 2 …
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June 3, 2019
Tate & anr v Farrell & ors WTLR(w) 2019-07
A) The Claim 1 Mr Farrell’s trustees in bankruptcy (“the Trustees”) claim that the following gifts should be set aside because they are transactions defrauding creditors pursuant to section 423 of the Insolvency Act 1986 : a) £400,000 transferred on 23 January 2009 from Mr Farrell’s bank account to Mrs Farrell’s bank account in Jersey. …
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May 30, 2019
Knight & anr v Knight & ors WTLR(w) 2019-06
HHJ Paul Matthews : Introduction 1. This is my judgment on the trial of a claim brought by the claimants by claim form issued on 2 October 2017 for a declaration that the proceeds of sale of a property known as Close Court, Eddys Lane, Newport, Barnstaple, Devon (“Close Court”), amounting to £204,442 plus accrued …
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May 29, 2019
Moursi v Doherty WTLR(w) 2019-05
Master Price : 1. This is an application for summary judgment by the claimant in this case, by which she seeks judgment on only one aspect of its claim, namely an order to set aside the transfer to the defendant of the property at 2 Orchard Close, Sheering, Bishop’s Stortford, Essex on the grounds of …
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May 28, 2019
Chadwick & ors v Lypiatt Studio Ltd & anr [2019] WTLR 1
JUDGMENT RICHARD SPEARMAN Q.C.: Introduction and nature of the dispute [1] Lynn Chadwick (‘the Artist’) was one of the leading British sculptors of his time. He was born on 24 November 1914 and died on 25 April 2003, leaving a prodigious artistic legacy. The Artist made a will dated 2 February 2000 (‘the Will’). Probate …
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April 14, 2019
Gelber & anr v The Sutherland Foundation & ors [2019] WTLR 29
JUDGMENT MASTER MARSH: [1] This Part 8 claim came before me on 6 August 2018 at a disposal hearing when I made an order in the terms sought by the parties. This judgment provides my reasons for doing so. [2] The claim concerns the Marlborough 1981 Settlement (‘the 1981 Settlement’) which was made on 13 …
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HMRC v Parry & ors [2019] WTLR 45
JUDGMENT LADY ARDEN OF HESWALL: 1. Overview of issues on this appeal [1] This appeal is principally about whether the pension scheme transfer by the late Mrs R F Staveley, and her omission to take income benefits which were then payable, constituted, or are to be treated as constituting, for the purposes of Inheritance Tax …
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Hogarth v HMRC [2019] WTLR 79
JUDGMENT JUDGE RICHARD THOMAS: [1] This was an appeal by the trustees of the Paul Hogarth life interest trust 2008 (“the appellant”) against assessments to penalties under Schedule 55 Finance Act 2009 for the failure to deliver a return for the tax year 2010-11 by the due date. The trust is an interest in possession …
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Investec & anr v Glenalla & ors [2019] WTLR 95
JUDGMENT LORD HODGE: (with whom Lord Sumption and Lord Carnwath agree) [1] This advice, to which each member of the panel of the Board has contributed, is the unanimous view of the Board on all matters except those on which members of the Board have produced separate judgments. On those matters it is the majority …
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