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Edkins v Hopkins & ors [2016] EWHC 2542 (Ch)
JUDGMENT HHJ JARMAN QC: [1] Around midday on 6 June 2014 Philip Hopkins executed his last will (the 2014 will) in the presence of a solicitor Christine Preece who had drawn it up. Miss Preece is and was a partner in the firm of Milwyn Jenkins Solicitors, the other partner being Nicholas Jones. She attended …
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January 1, 2017
Crabbe v Townsend [2016] EWHC 2450 (Ch)
JUDGMENT JOHN MARTIN QC [1] Edwin Lindsay Townsend (the deceased) died on 12 November 2004. He was survived by a daughter, the claimant, Fay Crabbe (Fay), and a son, the defendant, Edward Lindsay Townsend (Lindsay). [2] By his will, dated 17 September 2001, the deceased appointed Fay and Lindsay to be his executors and trustees; …
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Carrasco & anr v HMRC [2016] UKFTT 0731 (TC)
JUDGMENT G JONES QC: [1] This is an appeal by Mr and Mrs Carrasco severally against penalty determinations made against each of them by the respondents. It is appropriate that we first set out the history of the present appeal. It began as an appeal against Capital Gains Tax assessments relating to the appellants’ respective …
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Salinger & anr v HMRC [2016] UKFTT 677 (TC)
JUDGMENT ANNE REDSTON: Introduction [1] In 2009, Mr Donald Paiba Salinger (Mr Salinger) entered into tax planning arrangements by which he sought to reduce the inheritance tax (IHT) which would arise on his estate following his death (the arrangements). The relevant statutory provisions are therefore those which applied in 2009: legislation designed to block similar …
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December 1, 2016
Pemberton v Pemberton & ors [2016] EWHC 2345 (Ch)
JUDGMENT HODGE J: [1] This is my extemporary judgment on a Part 8 claim issued by Mr Richard Francis Anthony Pemberton in relation to the Pemberton Settled Estates. The settlement was originally created on 31 March 1965 by the claimant’s grandfather, Sir Francis Wingate William Pemberton. The claimant, together with the first to third defendants, …
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High Commissioner for Pakistan in the United Kingdom v Prince Mukkaram Jah, His Exalted Highness the 8th Nizam of Hyderabad [2016] EWHC 1465 (Ch)
JUDGMENT HENDERSON J: Introduction [1] I heard argument over four days in March 2016 on various applications for summary disposal of significant parts of the rival claims to beneficial ownership of a fund (the Fund), now amounting to approximately £35m, which since September 1948 has been held by the National Westminster Bank Plc (or its …
Re The Hanover Trust [2013] SC (Bda) 38 Civ
Introductory [1] On 7 February 2013, the trustee applied for directions in relation to the trusts (all established in Bermuda) by an originating summons which named the settlor and principal beneficiaries as defendants. The application was prompted by the fact that relations between the trustee and the settlor had broken down and the trusts were …
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Hamilton v Hamilton & anr [2016] EWHC 1132 (Ch)
JUDGMENT HENDERSON J: Introduction and background [1] In January 1939 the late David Hamilton (then David Zwingerman) (David) escaped from Nazi Germany to England as an unaccompanied child under the Kindertransport programme. He was 15 years old. His sister, Hannah, tried to go with him on the same train, but was refused permission to travel …
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Easingwood v Cockroft & ors 2013 BCCA 182
JUDGMENT SAUNDERS J: [1] This appeal concerns the validity of estate planning steps taken by attorneys under a valid enduring power of attorney made by Reginald Henry (Reg) Easingwood, now deceased. As a result of those steps taken in anticipation of Reg Easingwood’s death, most of his assets were placed in an inter vivos trust …
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Routier & anr v HMRC [2014] EWHC 3010 (Ch)
JUDGMENT ROSE J: [1] This appeal raises the question whether the disposition in the will of the late Beryl Coulter is exempt from inheritance tax because it comprises property which is given to charities within the meaning of s23 of the Inheritance Tax Act 1984 (the IHTA). The appeal is brought by the appellants who …
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November 1, 2016
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