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Amnir & ors v Bala & ors WTLR(w) 2023-06


JUDGMENT MASTER BRIGHTWELL: [1] What follows below may be seen as an exhortation to parties embarking on litigation under the Inheritance (Provision for Family and Dependants) Act 1975 (‘the 1975 Act’) to consider in advance the potentially devastating consequences of fighting points of marginal relevance at inordinate cost with the effect of depleting a significant …

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August 29, 2023


Murphy & anr v Commissioners for HMRC WTLR(w) 2023-07


JUDGMENT LORD JUSTICE NEWEY: [1] This appeal raises an issue as to the construction of an extra-statutory concession, ESC B18, issued by the respondents, HM Revenue and Customs (‘HMRC’). Among other things, ESC B18 can enable a UK resident beneficiary of a non-resident trust to claim credit for UK income tax which the trustees of …

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Gorbachev v Guriev [2023] WTLR 395


JUDGMENT MALES LJ: [1] The principal issue on this appeal is whether an order for disclosure of documents can be made against a third party outside England and Wales pursuant to s34 of the Senior Courts Act 1981 (‘the SCA’) and CPR 31.17. Jacobs J held in this case that such an order can be …

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June 14, 2023


Guest & anr v Guest [2023] WTLR 431


JUDGMENT LORD BRIGGS (with whom Lady Arden and Lady Rose agree): [1] ‘One day my son, all this will be yours’. Spoken by a farmer to his son when in his teens, and repeated for many years thereafter. Relying on that promise of inheritance from his father, the son spends the best part of his …

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Hall & anr v HMRC [2023] WTLR 529


JUDGMENT SARAH ALLATT (TRIBUNAL JUDGE): Introduction [1] With the consent of the parties, the form of the hearing was V (video), with all parties attending remotely on the Tribunal Video Hearing System. A face to face hearing was not held because at the time of the listing, work from home guidance was in existence. The …

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Jennison v Jennison & anr [2023] WTLR 543


JUDGMENT LORD JUSTICE NEWEY: [1] The claimant, Mrs Glenda Jennison, was married to Mr Graham Jennison (‘the deceased’), who died in New South Wales, where he was domiciled, on 11 July 2007. The deceased left a will dated 16 August 2006 by which he appointed the claimant as his sole executrix. On 15 May 2008, …

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Kaur v Singh & ors [2023] WTLR 569


JUDGMENT PEEL J: [1] This is a Part 8 claim under the Inheritance Act 1975 dated 7 July 2022. The Claimant (‘C’) seeks reasonable financial provision from her deceased husband, who died on 21 August 2021. Her claim is brought under s1(1)(a) of the Act as ‘the spouse or former spouse of the deceased’. Procedural …

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Kekwick v Kekwick & anr [2023] WTLR 579


JUDGMENT CAROLINE SHEA KC: Background [1] The Claimant (to whom I shall refer to by his first name, James, in order to avoid confusion with the First Defendant who bears the same surname) is the beneficiary under a trust (‘the Trust’) settled by his late mother Joan Kekwick (‘Joan’) on 29 April 1985 pursuant to …

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Kenig v Thomson Snell & Passmore LLP [2023] WTLR 605


Analysis Further submissions received: 12 January 20231 The claimant beneficiary of a will applied for an assessment of the bills delivered by the defendant solicitors, who acted for the executor of the estate, pursuant to s71 Solicitors Act 1974. The solicitors’ original costs estimate was £10,000 to £15,000 plus VAT, but their invoices totalled £54,410.99 …

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McElroy v McElroy [2023] WTLR 647


JUDGMENT HHJ RICHARD WILLIAMS: Introduction [1] Paul John McElroy (‘Paul’) and Lynne McElroy (‘Lynne’) are respectively the brother and wife of Ray James McElroy (‘Ray’), who sadly died suddenly on 18 February 2011 at the age of 50 and some 5 months after his marriage to Lynne. [2] On 1 August 2011, Lynne swore an …

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