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Sangha v Sangha & ors [2023] WTLR 1561
JUDGMENT LORD JUSTICE NUGEE: Introduction [1] This second appeal arises after judgment in a probate action that was tried before Deputy Master Bowles, an experienced former Chancery Master who was sitting in retirement (‘the Deputy Master’), and raises two main questions. The late Hartar Singh Sangha died on 3 September 2016 in Chandigarh, Punjab, India …
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November 27, 2023
Walsh & ors v Spence & ors WTLR(w) 2023-09
JUDGMENT UPPER TRIBUNAL JUDGE MARK WEST: The Parties [1] In this action the Claimants (‘Cs’) are the current trustees of the Royal Antediluvian Order of Buffaloes Grand Lodge of England Comprehensive Trust Deed Fund (Charity No. 220193) (‘CTF’), the Journal Children’s Fund Royal Antediluvian Order of Buffaloes (Charity No. 529575)… ’JCF’) and the War Memorial …
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Copley v Winter WTLR(w) 2023-08
JUDGMENT HHJ PEARCE: Introduction [1] This claim relates to the will of Elaine Doris Lodge (hereafter ‘Elaine1‘). She was born on 22 June 1944 and died on 22 February 2019 at a care home, Victoria House which is in Ryhill, Wakefield (‘Victoria House’). During her life she lived for more than 50 years with Brenda …
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November 26, 2023
Alizade & ors v Kudlick [2023] WTLR 795
JUDGMENT DEPUTY MASTER FRANCIS: Introduction [1] This is a claim brought under s25 of the Administration of Estates Act 1925, and under the court’s inherent supervisory jurisdiction over trustees, for orders requiring the defendant, Martin Kudlick:- a) to render an account of the administration of the estates of Harold Miller and Ethel Miller to the …
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August 29, 2023
Baker & anr v Hewston [2023] WTLR 815
JUDGMENT HHJ TINDAL: Introduction [1] This is a case which at a legal level is about the relationship between the common law test of testamentary capacity in Banks v Goodfellow (1870) LR 5 QB 549 and the Mental Capacity Act 2005 (‘MCA’). However, at a human level, it is about the impact of a deceased …
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Bhaur & ors v Equity First Trustees (Nevis) Ltd & ors [2023] WTLR 851
JUDGMENT LORD JUSTICE SNOWDEN: The appeal [1] This appeal concerns the court’s equitable jurisdiction to set aside a voluntary disposition of assets on the ground of mistake in the context of a failed inheritance tax avoidance scheme. [2] It is an appeal against a decision of Marcus Smith J (the ‘Judge’) given after a six-day …
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Etroy & anr v Speechly Bircham LLP [2023] WTLR 885
JUDGMENT MS CLARE AMBROSE: Introduction [1] This is the trial of a preliminary issue as to whether the Claimants’ claims for negligent tax advice are time-barred. [2] The claims are made by Mr Stephane Etroy (an individual resident in London) and the Second Claimant (a professional provider of trusts services based in Jersey) for damages …
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Executors of the estate of Linington & anr v Commissioners for HMRC [2023] WTLR 917
JUDGMENT TRIBUNAL JUDGE AMANDA BROWN KC: Introduction [1] This appeal is bought pursuant to s224 Inheritance Tax Act 1984 (IHTA) (all statutory references are to the IHTA unless otherwise stated) and concerns the validity of two Notices of Determination (NoDs) issued by HM Revenue & Customs (HMRC) under s221. The first was issued to Mrs …
James v Scudamore & ors [2023] WTLR 961
JUDGMENT HHJ PAUL MATTHEWS: Introduction [1] This is my judgment on the trial of a probate claim, commenced by claim form issued on 29 September 2020. The claimant is one of the two sons by his first marriage of the deceased, Ivor Percy James, who died on 21 June 2010. His will dated 6 March …
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Larsen & anr v Annan [2023] WTLR 1023
JUDGMENT MR JUSTICE ZACAROLI: Introduction [1] George Alfred Annan (‘George’) died on 6 January 2021. He left behind three adult children: (1) the first claimant, Wayne Larsen (‘Wayne’), now aged 58; (2) the second claimant, Russell Annan (‘Russell’), now aged 59; and (3) the defendant, Heather Annan (‘Heather’), now aged 61. [2] On his death, …
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