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AAZ v BBZ [2017] WTLR 765
JUDGMENT HADDON-CAVE J: Introduction [1] The applicant, AAZ (W), applies for financial orders ancillary to her divorce from the respondent, BBZ (H). [2] The 2nd respondent (C Ltd) is a Cypriot-registered company and the trustee of a Bermudian Discretionary Trust (the trust). H is the sole director of C Ltd. The 3rd respondent, (P Ltd), …
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December 15, 2017
A & ors v D & ors [2017] EWHC 2222 (Ch)
Judgment Chief Master Marsh: [1] By a claim form issued on the 21 April 2017, the claimants seek relief in connection with two settlements dated respectively 21st of March 2000 and 7 December 2004. On 19 April 2017 Deputy Master Pickering made an order directing that privacy restrictions should be put in place with immediate …
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ADS v DSM & ors [2017] WTLR 819
JUDGMENT CHARLES J: Introduction [1] This is a public document. The hearing of this appeal was in public and I made an anonymity order in standard terms under the Transparency Pilot. [2] The appeal is against an order made by a Tier 2 Court of Protection Judge (the COP judge) authorising the execution of a …
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Badenach & anr v Calvert [2017] WTLR 873
JUDGMENT FRENCH CJ, KIEFEL AND KEANE JJ: [1] The first appellant (‘the solicitor’) is a legal practitioner and was at all material times a partner of the second appellant, a law firm. The solicitor received instructions from Mr Jeffrey Doddridge (‘the client’) to prepare his will, by which the entirety of his estate was to …
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Ball & ors v Ball & ors [2017] WTLR 891
JUDGMENT HHJ MATTHEWS: [1] This is my judgment on a claim arising out of an unfortunate family dispute about a will. The will is that of Barbara Olive Ball, and it was made on 27 May 1992, when she was 57 years old. She was born on 14 April 1935 and died on 8 November …
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Barclays Wealth Trustees (Jersey) Ltd & anr v HMRC [2017] WTLR 917
JUDGMENT LJ HENDERSON: Introduction [1] Chapter III of Part III of the Inheritance Tax Act 1984 (‘IHTA’ or ‘the 1984 Act’) has applied since 22 March 2006 not only to settlements without interests in possession (of which discretionary trusts are the paradigm), but also to settlements in which interests in possession subsist which are not …
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Greathead v Greathead [2017] WTLR 939
JUDGMENT HHJ PAUL MATTHEWS: Introduction [1] Yesterday I made a declaration of presumed death in respect of the claimant’s son Edward, under the Presumption of Death Act 2013. Edward disappeared on 17 November 2005, in Sidmouth, Devon, and has not been heard of since. I will come back to the factual circumstances and the evidence later on. …
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Henderson & ors v HMRC [2017] WTLR 949
DECISION [1] The appellants are the four children of Nicholas Henderson. They are appealing, under s42 of the Income Tax (Earnings and Pensions Act) 2003 and s207 of the Income and Corporation Taxes Act 1988, against HMRC determinations that they have all been domiciled in the United Kingdom since their birth. [2] The parties were …
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Hives v Machin [2017] WTLR 983
JUDGMENT MR FANCOURT QC: [1] On 30 December, 2014 Mrs Marjorie Bastubbe died aged 87, leaving a last will dated 6 June 2003 (‘the will’). The legal effect of certain provisions of the will is disputed by the Defendant, Peter Machin, who was born Mrs Bastubbe’s eldest son, and the Claimant, Joanne Hives, who is …
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Hood v HMRC [2017] WTLR 999
JUDGMENT [1] This is an appeal against the decision of First-tier Tribunal (Judge Berner) released on 2 February 2016 ([2016] UKFTT 59 (TC) (the decision). The appeal is brought with the permission of Judge Berner granted on 6 April 2016. It is brought by Viscount Hood as executor of the estate of his mother the …
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