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Revell v HMRC [2016] UKFTT 97 (TC)
JUDGMENT JUDGE TIMOTHY HERRINGTON: Introduction [1] The appellant, Alexander Revell, appeals against the decision taken on 10 December 2014 to close the enquiry into Mr Revell’s selfassessment for the year 2008/2009 by making amendments to the return so as to increase the tax due for that year to £16,518.60. [2] The dispute which is the subject of …
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August 31, 2017
Pettigrew v Edwards [2017] EWHC 8 (Ch)
JUDGMENT MASTER MATTHEWS: Introduction [1] This is an application by claim form under CPR Part 8 issued on 25 July 2016 for an order that the claimants as trustees of the will of Veronica Ann Edwards deceased (i) have permission to continue to defend a claim brought against them by the defendant to this claim, Neale Edwards, …
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O’Keefe v Caner [2017] EWHC 1105 (Ch)
JUDGMENT HHJ KEYSER QC: Introduction [1] This is my judgment upon the preliminary issue whether the claims made by the applicants against each of the first to fifth respondents are time-barred (prescribed) as a matter of Jersey law. [2] The applicants are the joint liquidators of Level One Residential (Jersey) Ltd (Level One) and Special …
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Newman v Clarke [2016] EWHC 2959 (Ch)
JUDGMENT MR JONATHAN KLEIN: [1] This is a judgment in an application by the defendants, William Edwin Clarke and Paula Louise Marks, for summary judgment, alternatively for the striking out of the Particulars of Claim, in a claim brought against them by the claimants, Deborah Verne Newman, Brooke Leverne Newman and Billy Clarke Newman. Mrs …
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Littlewood v Morley [2015] CHP 66
JUDGMENT DEEMSTER CORLETT [1] This judgment concerns an application by Susan Ann Littlewood (represented by Mr Bridson) to remove her co-executor and co-trustee John Lloyd Morley (represented by Miss Dugdale). [2] The application is dated 20 February 2015 and is made pursuant to s8(1) of the Administration of Estates Act 1990 which provides as follows- …
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J v U; U v J (No. 2) Domicile [2017] EWHC 449 (Fam)
JUDGMENT THE HONOURABLE COBB: J [1] By divorce petition dated 28 July 2015, the Petitioner seeks a dissolution of her marriage from the Respondent; she asserts that the marriage has irretrievably broken down and in this regard she relies on the Respondent’s unreasonable behaviour (s1(2)(b) Matrimonial Causes Act 1973). Her petition contains the following contentions, …
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Ilott v The Blue Cross & ors [2017] WTLR 533
LORD HUGHES: (with whom Lord Neuberger, Lady Hale, Lord Kerr, Lord Clarke, Lord Wilson and Lord Sumption agree) [1] Unlike some other systems, English law recognises the freedom of individuals to dispose of their assets by will after death in whatever manner they wish. There are default succession rules in the event of intestacy, but …
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Hand & anr v George & anr [2017] EWHC 533 (Ch)
Judgment ROSE J: [1] Henry Hand died on 9 June 1947. He was survived by his three children, Gordon Hand, Kenneth Hand and Joan George. In his will dated 6 May 1946, Henry Hand left the residue of his estate to his three children in equal shares for life with the remainder in each case …
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Davis v Jackson [2017] EWHC 698 (Ch)
JUDGMENT SNOWDEN J: Introduction [1] This case raises issues in relation to the equitable accounting which should occur between the parties on the sale of a house which was declared in a Land Registry TR1 transfer form to be held on trust for a husband and wife as joint tenants. The facts are unusual, because …
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Cronin v De Hamel [2017] EWHC 454 (Ch)
JUDGMENT NORRIS J: [1] Construction of the M65 began in 1994, and it has been in full use since 1997. But some of the compulsory purchase money has, in 2017, still not been paid to the landowners over whose land it was built. The question in this case is whether the money due goes with …
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