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Legg v Burton [2017] WTLR 1017
HHJ Paul Matthews : Introduction [1] This is my judgment on the trial of a claim about alleged mutual wills. The testatrix whose will, made in July 2000, is in question was a lady called June Clark. She died on 8 February 2016, having made a later will dated 12 December 2014, of which probate …
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December 15, 2017
Martin v Williams [2017] WTLR 1041
JUDGMENT SMITH J A. INTRODUCTION (1) The 1975 Act [1] The Inheritance (Provision for Family and Dependants) Act 1975 (the ‘1975 Act‘) as in force at the material time provides (so far as material): ‘1. Application for financial provision from deceased’s estate (1) Where after the commencement of this Act a person dies domiciled in …
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Nahajec v Fowle [2017] WTLR 1071
Introduction [1] This is a claim under the Inheritance (Provision for Family and Dependants) Act 1975. The claimant, Miss Elena Alicia Nahajec seeks financial provision out of the estate of her deceased father, Stanley Nahajec who died on 19 July 2015 having made a will on 7 July 2015. By his will, the deceased left …
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Rangers v Advocate General for Scotland [2017] WTLR 1093
JUDGMENT LORD HODGE: (with whom Lord Neuberger, Lady Hale, Lord Reed and Lord Carnwath agree) [1] This appeal concerns a tax avoidance scheme by which employers paid remuneration to their employees through an employees’ remuneration trust in the hope that the scheme would avoid liability to income tax and Class 1 national insurance contributions (NICs). …
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Routier & anr v HMRC [2017] WTLR 1119
JUDGMENT LJ ARDEN 1. ISSUES FOR DETERMINATION 1. INHERITANCE TAX, GIFTS TO CHARITIES AND FREEDOM OF CAPITAL [1] This adjourned appeal is about the restriction imposed by s23 of the Inheritance Tax Act 1984 ‘IHTA’, as interpreted by this Court on an earlier hearing of this appeal, on inheritance tax relief for legacies and gifts …
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The Public Guardian’s Severance Applications [2017] WTLR 1145
JUDGMENT DISTRICT JUDGE ELDERGILL INTRODUCTION [1] This case involves 17 electronic applications made by the Public Guardian for Lasting Powers of Attorney to be severed. STRUCTURE OF THE JUDGMENT [2] This decision is structured under the following headings: <liIntroduction Structure of the Judgment Parties and Interested Persons Procedure and Hearings Legal Framework The Individual Cases …
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Vigne v HMRC [2017] WTLR 1193
DECISION Background facts [1] The late Mrs Maureen Vigne died on 29 May 2012. At that time she was the sole owner of approximately 30 acres of land which throughout this appeal has been referred to as Gravelly Way livery stables, Penn Bottom, Penn, Buckinghamshire. She did not reside in a residence on that land, …
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Watt v ABC [2016] EWHC 2532 (COP)
JUDGMENT CHARLES J: Introduction [1] This is a public document. The hearing was held in public pursuant to the transparency pilot and so a pilot order restricting reporting has been made. [2] As a result of a settlement of proceedings in the Queen’s Bench Division (the QB Proceedings), which I approved, ABC was awarded substantial …
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August 31, 2017
Twin Benefits v Meek [2017] EWHC 177 (Ch)
JUDGMENT ARNOLD J: Introduction [1] This is an application by the Claimant (‘Twin Benefits’) for an order for disclosure against a person who is not party to the proceedings pursuant to CPR r31.17 and for inspection of the documents disclosed. The Respondent (‘Ms Meek’) is a solicitor and a member of Harcus Sinclair LLP (‘Harcus’). …
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Trilogy Management Ltd v Harcus Sinclair [2016] EWHC 170 (Ch)
JUDGMENT THE CHANCELLOR OF THE HIGH COURT (SIR TERENCE ETHERTON): [1] This is an application by the defendant firm of solicitors, Harcus Sinclair, for an order that the particulars of claim and the reply be struck out pursuant to CPR 3.4 or the inherent jurisdiction of the court on the ground, among others, that they …
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