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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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August 29, 2023


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 …

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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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Naidoo v Barton & anr [2023] WTLR 1047


JUDGMENT HHJ CADWALLADER: Introduction [1] Nirmalathevie Naidoo deceased (hereafter ‘Mrs Naidoo’) died on 10 February 2016. Her husband, Dr Govindarajaloo Ramamurthie Naidoo (‘Dr Naidoo’) died on 12 January 1999. I am told that they had 2 daughters and 5 sons. David Barton (‘Mr Barton’), who was formerly known as Ramamurthie Dasaratha Naidoo) is the second …

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Pead v Prostate Cancer UK & ors [2023] WTLR 1089


JUDGMENT DEPUTY MASTER TEVERSON: [1] This claim concerns the last will and testament dated 3 August 2016 (‘the will’) of James Murray McKay (‘the deceased’) who died on 11 February 2021. The primary relief sought by the Claimant is an order for the rectification of the will pursuant to s20 of the Administration of Justice …

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Pride v Commissioners for HMRC [2023] WTLR 1109


JUDGMENT TRIBUNAL JUDGE ZACHARY CITRON: Preliminaries [1] The form of the hearing was V (video) on the tribunal video service. A face to face hearing was not held because rail strikes planned for the week in which the hearing took place would have made it difficult for some of the participants to attend such a …

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Sleight v Callin [2021] WTLR 1147


JUDGMENT HHJ KLEIN: [1] Charles Edward Holroyd (‘Mr Holroyd’) died on 8 May 2009, leaving alive wife and a daughter, the Defendant (‘Mrs Callin’). According to Mrs Callin, during his lifetime Mr Holroyd had been a successful businessman. He had trained as a chartered accountant but then took over the running of his family’s businesses, …

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Tolley v No Defendant [2023] WTLR 1187


JUDGMENT HHJ PAUL MATTHEWS: Introduction [1] On 24 April 2023 I heard a claim under CPR Part 8 for a declaration of presumption of death in relation to a missing person, Caroline Fay Fisher. The claim arose under the Presumption of Death Act 2013. At the end of the hearing I made the order sought. …

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