Shah v Commissioners for HMRC [2024] WTLR 265
Wills & Trusts Law Reports | Spring 2024 #194The executor of the estate of the deceased appealed against a notice of determination under s221 Inheritance Tax Act 1984 that the deceased was domiciled in England and Wales at the time of his death.
The deceased was born in Karachi in what was then British India in 1929. He attended school and university in Karachi in the 1940s. Following partition, in 1947 he moved from Karachi, Pakistan to Gujarat, India to complete his university course. On completion, he moved to Tanzania. In 1954 he moved to the UK to undertake a further degree, returning to Tanzania on completion ...
Rehman v Hamid [2021] WTLR 663
Wills & Trusts Law Reports | Summer 2021 #183The deceased was born in pre-partition India in 1942, later living in Pakistan. She moved to England in 1965 where she married her husband who was also living in England. In 1986, the couple purchased an English property where they lived until the husband’s death in early 2015. Later in 2015 the deceased returned to Pakistan to live with her nephew. The deceased died in hospital in 2017 three weeks after making her final will which left her estate entirely to her nephew’s son. This was a significant departure from the mirror will she had executed with her husband in 1993, und...
Clarke-Sullivan v Clarke-Sullivan [2021] WTLR 109
Wills & Trusts Law Reports | Spring 2021 #182The claimant and the deceased, who both originated from New Zealand, were married. They lived in London from 2006-10 and in Dubai from 2010-15, returning to London before the deceased’s death in 2019.
In 2014, the claimant and the deceased created a discretionary trust under the laws of New Zealand, with New Zealand being the initial forum of administration (the trust). The beneficiaries included the claimant and the deceased, their future issue and organisations that were deemed to be charitable under New Zealand law. The trust was established to hold property intended to be purc...
Kohli v Proles [2019] WTLR 623
Wills & Trusts Law Reports | Summer 2019 #175This was an oral renewed application for permission to appeal from an order and judgment of the master, who found that the deceased had died domiciled in England and Wales. The deceased’s domicile of origin was India and he died there. There was no appeal against the statement by the master of the legal principles involved in determining domicile.
The master held that the deceased moved to England in 2002 and carried on a number of businesses there. The tertiary education of his sons was in England. His wife remained in India in a matrimonial home. He did not apply for British cit...
Sylvester v Sylvester HC11C00458
Wills & Trusts Law Reports | January/February 2014 #136The deceased was born in Carriacou on 20 July 1925. She married her husband in 1953. He moved to London for work in the 1950s. She joined him in 1957. She died in London on 18 February 2008 aged 82, leaving a will dated 7 October 2007. The court had to decide whether she was domiciled in Carriacou or London at the date of her death in order to establish if it had jurisdiction to entertain a claim by the claimant pursuant to the Inheritance Act 1975 for reasonable financial provision out of the estate. The issue of domicile was ordered to be tried as a preliminary issue by an ord...
Curati v Perdoni & anr [2012] EWCA Civ 1381
Wills & Trusts Law Reports | January/February 2013 #126Pierluigi Curati (Mr Curati) had a domicile of origin in Italy. He moved with his wife (Mrs Curati), a British national, to England in 1955. Mr and Mrs Curati ran a family restaurant (inherited from Mrs Curati’s parents) until 1970, when they sold the restaurant and invested the proceeds in real property which added to the property portfolio which they had already started to build up in England. They also held real property in Italy which they rented to third parties. On 18 December 1980, Mr and Mrs Curati made formal mirror wills in England, drawn in English which were limited t...
Re Foote Estate [2011] ABCA 1
Wills & Trusts Law Reports | September 2012 #122Eldon Foote, the deceased (D) was born in Alberta and lived there for the first 43 years of his life. He married and had five children there. When he died in 2004, his estate was worth approximately $130m. He also controlled a charitable foundation worth approximately $80m and had other assets worth approximately $10m. The bulk of his assets were held through corporations in the British Virgin Islands, and he had some investments and investment properties in Norfolk Island and a cabin in Alberta. D had left Alberta in 1967 to start his business in Australia and, over the next three years...
Perdoni & anr v Curati [2011] EWHC 3442 (Ch)
Wills & Trusts Law Reports | April 2012 #118Perluigi Curati (Mr Curati), who had a domicile of origin in Italy, came to England in April 1955 from Carpaneto to work for his future parents-in-law, who ran a restaurant in Camden. They had previously emigrated from the same town but their daughter was born in England. Mr Curati married Mrs Curati (née Perdoni) in July 1955 and shortly afterwards took over the running of the restaurant, which they eventually sold in the late 1970s. They invested the proceeds in the purchase of real property, to add to a portfolio of investment properties that they had started to build up in England. I...