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Vallee v Birchwood [2013] EWHC 1449 (Ch)
JUDGMENT JONATHAN GAUNT QC: The facts [1] On 6 August 2003 Ms Cheryle Vallee went to visit her elderly father, Mr Wlodzimierz Bogusz, at his home at No 2 Eldon Street, Reading. She found him in poor health. She says in her witness statement that he was obviously unwell and that he was coughing badly. …
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June 30, 2013
The Trustees of David Zetland Settlement v HMRCC [2013] UKFTT 284
JUDGMENT Dr K KHAN Introduction [1] The appellants (the trustees) are appealing against a notice of determination issued by the respondents (HMRC) on 16 February 2010 (and a review of 28 April 2010) whereby HMRC refused IHT business property relief (BPR) on the grounds that the appellants were carrying on a business excluded under s105(3) …
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Re Portland Place (Historic House) Ltd [2012] EWHC 4199 (Ch)
JUDGMENT MR JUSTICE MORGAN: Introduction [1] On 1 September 2011 Mr Davenport was disqualified by an order made in the Southwark Crown Court under s2 of the Company Directors Disqualification Act 1986 (the 1986 Act) following his conviction for fraud. He now applies to the Companies Court pursuant to s1 and 17 of the 1986 …
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HMRCC v Hanson [2013] UKUT 0224 (TCC)
JUDGMENT MR JUSTICE WARREN JUDGE NICHOLAS ALEKSANDER Introduction [1] This is an appeal against a decision of the First-Tier Tribunal (John Walters QC and John Ritchie (the tribunal)) released on 31 January 2012 (the decision) concerning agricultural property relief from inheritance tax. The appellants (HMRC) were represented before us by Mr Jonathan Davey of counsel. …
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Futter & anr v HMRC; Pitt & anr v HMRC [2013] WTLR 977
JUDGMENT LORD WALKER: Introduction [1] These appeals raise important and difficult issues in the field of equity and trust law. Both appeals raise issues about the so-called rule in Re Hastings-Bass deceased [1975] Ch 25. One appeal (Pitt) also raises issues as to the court’s jurisdiction to set aside a voluntary disposition on the ground …
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Creasey & anr v Sole & ors [2013] EWHC 1410 (Ch)
JUDGMENT MR JUSTICE MORGAN The parties [1] This dispute is between six brothers and sisters. They are the children, now adults, of Kenneth (known as Ken) and Constance (known as Connie) Jenkins. Ken and Connie Jenkins were farmers in the Isle of Wight. Ken Jenkins also ran a haulage business. Ken Jenkins, to whom I …
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AC v DC & ors [2012] EWHC 2032 (Fam)
JUDGMENT MOSTYN J: [1] On 2 July 2012, at the suit of the applicant (W), I set aside a transaction made by the first respondent (H) on about 2 December 2010, pursuant to s37(2) Matrimonial Causes Act 1973 (MCA 1973). That transaction was the transfer by H of his 86.24% shareholding in D (Holdings) Ltd …
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June 1, 2013
Re Wilson (dec’d) [2013] EWHC 499 (Ch)
JUDGMENT VIVIEN ROSE: Introduction [1] Mrs Iris Wilson (Iris) died on about 6 October 2010 in her flat in Poplar in East London. She was a widow, her husband of many years, Alf, having died in September 2007. Iris and Alf had no children but were members of a large extended family. Iris was one …
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May 31, 2013
R v Hursthouse 2013 EWCA (Crim) 517
JUDGMENT LORD JUSTICE TREACY: [1] This is an appeal against a confiscation order made in the Crown Court at Nottingham on 22 October 2010. This matter has previously been argued before a constitution which reserved judgment and then learnt of the hearing before the Supreme Court in R v Waya [2012] UKSC 51. It postponed …
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NT v FS & ors [2013] EWHC 684 (CP)
JUDGMENT JUDGE BEHRENS: 1. Introduction [1] This is an application by NT (the deputy) for authority to execute a statutory will on behalf of FS (F). There is no dispute that F lacks the capacity to make such a will. There is equally no dispute that it is in his best interests that such a …
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