Page 81 of 109
Best v HMRC
JUDGMENT JONATHAN CANNAN: Background [1] Alfred William Buller deceased (the deceased) died on 1 December 2007. At the time of his death there was a deemed transfer of value for the purposes of inheritance tax of property including 25,000 shares in Bullick Developments (1986) Ltd (the company). [2] The company owns and manages the Valley …
Continue reading “Best v HMRC”
March 31, 2014
Haider v Syed
JUDGMENT BARLING J: Introduction [1] This case concerns a contested will. There is really only one issue, namely whether the testatrix’s signature on the will in question is a forgery. For the sake of economy of expression I will refer to the disputed will simply as ‘the will’ while of course recognising that its status …
Continue reading “Haider v Syed”
Agarwala v Agarwala [2013] EWCA Civ 1763
JUDGMENT SULLIVAN LJ: Introduction [1] On 6 December 2012, HHJ Moloney QC handed down a judgment in the Cambridge County Court in which he found that the appellant held No 79 High Street, Cherry Hinton, Cambridge (the property) on trust for the respondent. The appellant appeals against the judge’s order dated 14 December 2012 which …
Continue reading “Agarwala v Agarwala [2013] EWCA Civ 1763”
Taylor (dec’d) v HMRC [2013] UKFTT 483 (TC)
JUDGMENT Introduction [1] Mr John Grayson Taylor (Mr Taylor) is the executor of Mr John Taylor (his father) and wished to advise the respondents (HMRC) of the tax liability or otherwise arising from his father’s death. The return for the year 2008/9 was issued to his father and HMRC wrote to Mr Taylor on 5 …
Continue reading “Taylor (dec’d) v HMRC [2013] UKFTT 483 (TC)”
March 1, 2014
Rosenbaum (dec’d) v HMRC [2013] UKFTT 495 (TC)
JUDGMENT JUDGE GUY BRANNAN: Introduction [1] The respondents (HMRC) have applied on 22 August 2013 to set aside my decision of 8 July 2013, notice of which was sent to the parties on 26 July 2013 (the decision). Background [2] In short, the decision concerned a penalty under para 3 Sch 55 Finance Act 2009 …
Continue reading “Rosenbaum (dec’d) v HMRC [2013] UKFTT 495 (TC)”
Re Po; Jo v Go & ors [2013] EWHC 3932 (COP)
JUDGMENT SIR JAMES MUNBY: [1] PO, who is some 88 years of age, is the mother of four children: the applicant JO, her brothers GO and RO and her sister MP. It is common ground that PO lacks capacity to decide where to live. It is also common ground that, until the events which have …
Continue reading “Re Po; Jo v Go & ors [2013] EWHC 3932 (COP)”
Petterson v Ross & ors [2013] EWHC 2724 (Ch)
JUDGMENT HHJ BEHRENS: 1. Introduction [1] In this judgment I shall refer to the parties by their Christian names. No disrespect is intended to the parties who consented to the use of their Christian names during the course of the hearing. [2] This is an unfortunate family dispute. Diana, Lorenzo and Gianni are the three …
Continue reading “Petterson v Ross & ors [2013] EWHC 2724 (Ch)”
Marley v Rawlings & anr [2014] WTLR 299
JUDGMENT LORD NEUBERGER (with whom Lord Clarke, Lord Sumption and Lord Carnwath agree): [1] A husband and wife each executed the will which had been prepared for the other owing to an oversight on the part of their solicitor; the question which arises is whether the will of the husband, who died after his wife, …
Continue reading “Marley v Rawlings & anr [2014] WTLR 299”
Mariner v HMRC [2013] UKFTT 657 (TC)
JUDGMENT GERAINT JONES QC: [1] In respect of the fiscal year ended 5 April 2011 the appellant, Mrs Mariner, filed her tax return through the agency of her tax adviser, Faith in Finance Ltd (in the guise of Mr Embleton). [2] Subsequently the respondent issued a penalty in the sum of £434.94 alleging that the …
Continue reading “Mariner v HMRC [2013] UKFTT 657 (TC)”
Re Jewell; Fox & anr v Jewell & ors [2013] EWCA Civ 1152
24 July 2013
Page 81 of 109