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Hood [2016] UKFTT 059 (TC)
JUDGE ROGER BERNER: Decision [1] The estate of the late Lady Diana Hood appeals against a determination of HMRC dated 13 June 2014 in respect of a deemed transfer of value for the purposes of inheritance tax (IHT) on the death of Lady Hood on 15 March 2008. [2] The notice of determination related to …
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May 31, 2016
HN v AN [2005] EWHC 2908 (Fam)
COLERIDGE J: [1] HN (the wife) and AN (the husband) married on 30 September 2001. They had become engaged the previous year, in April 2000, and during the summer of that year they looked for a property to become their future matrimonial home. In July 2000 they discovered Brooklands Farm (Brooklands). They viewed it and …
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Haastrup v Okorie [2016] EWHC 12 (Ch)
MASTER MATTHEWS: Introduction [1] In this claim there are presently four outstanding applications by notice. Of these, two are brought by the claimant against the first defendant, and two by the first defendant against the claimant. In order of issue they are as follows: (1) An application notice dated 18 June 2015, issued by the …
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Groves v HMRC [2014] UKFTT 858 (TC)
RANKIN A Decision [1] This is an appeal by John Groves in his capacity as executor of the estate of the late Mrs H A Groves against the imposition of a late filing penalty of £400 in connection with the Trust and Estate Tax return for the year 2012/13. [2] Mr Groves was sent a …
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Gedir v HMRC [2016] UKFTT 188 (TC)
MARILYN MCKEEVER J: Background [1] This appeal arises out of the unprecedented events surrounding the 2008 global financial crisis. The appellant, Mr Gedir was employed by Bear Stearns, the American investment bank, as the managing director of its European risk arbitrage business. In the turbulent period between March and August 2008, Bear Stearns was acquired …
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Burns v Burns [2016] EWCA Civ 37
McCOMBE LJ: Introduction [1] This is an appeal in probate proceedings in respect of the estate of the late Eva Burns (the deceased) who died aged 89 on 21 May 2010. The parties to the proceedings are her two sons, Anthony Burns (AB) and Colin Leslie Burns (CB), born to her and her late husband, …
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Mason & ors v Coleman & ors [2007] EWHC 3149 (Ch)
JUDGE JOHN BEHRENS: 1. Introduction [1] This is an application for the court to determine a number of outstanding issues relating to the costs of these proceedings. The proceedings were a claim for an account and other information brought by beneficiaries against trustees. After the proceedings had been on foot for almost two years and …
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A v B [2016] EWHC 340 (Ch)
WARREN J: Introduction [1] I had before me on 16 February 2016, an application under the Variation of Trusts Act 1958 (the VTA) to vary the trusts of the will of a testator (the will and T) and also of a settlement (the settlement) made by reference to the will by T’s brother (H), approval …
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Usher [2016] UKFTT 050 (TC)
CORNWELL-KELLY J: [1] This is an appeal by the executors of the late Terence J Guy against assessment to income tax due from the deceased issued on 15 April 2015 for £14,457.67, and a penalty of £5,060.18 for failure to disclose the income giving rise to the charge. Facts [2] In addition to the customary …
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April 30, 2016
Re SH [2016] EWCOP 2
SENIOR JUDGE LUSH: [1] This is an application by the Public Guardian for the revocation of two lasting powers of attorney; a lasting power of attorney (LPA) for property and affairs and an LPA for personal welfare. The background [2] Sybil is 93. She was born in Barbados on 30 May 1922 and came to …
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