CL v Swansea Bay University Health Board & ors [2024] WTLR 813
Wills & Trusts Law Reports | Autumn 2024 #196Mrs Justice Theis DBE was concerned with the appeal by CL (the appellant) from the order of HHJ Porter-Bryant dated 6 December 2023 (Swansea Bay University Health Board v P [2023]) which discharged a previous order appointing the appellant as LL’s deputy for personal welfare. The appellant was LL’s mother. The respondents to the appeal were the Swansea Bay University Health Board (the first respondent), LL by his litigation friend AB (the second respondent), LL’s father (the third respondent) and Swansea City Council (the fourth respondent). The fourth respondent took no active ...
Firth & anr v Commissioners for HMRC [2022] WTLR 1297
Wills & Trusts Law Reports | Winter 2022 #189The appeal was brought by Mr and Mrs Firth in their capacity as trustees of the L. Batley 1984 Settlement (the trust) against notices of determination issued to the trustees by HMRC on 7 September 2018, which refused Inheritance Tax (IHT) Business Property Relief (BPR) on the grounds that the interest of the trustees in the business carried on by the Lawrance (Hotel Living) Ltd (The Lawrance) consisted mainly in the holding of investments and was therefore not a qualifying business for the purposes of BPR.
On 14 November 1984 Lawrance Batley established the trust. Prior to 2012 th...