Thomas Herbert summarises the case law and considers the burden of proof required ‘Where the evidence demonstrates that the spillage had only been present for a short time, the defendant will likely escape liability.’ The law in slipping cases is, in theory, settled and straightforward. One question that often arises in practice, however, is whether …
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Wills & Trusts Law Reports | January/February 2017 #166Mrs Carrasco inherited a London property known as 33 Smith Terrace, Chelsea in June 1988 (‘the property’). She subsequently vested the property in herself and her husband Javier Carrasco by way of a Deed of Gift.
The property was let to tenants from June 1998 to late June 2010. In 2010 it was put up for sale. Exchange of contracts took place on 25 May 2010, and completion took place on 23 July 2010. The appellants moved into the property on 29 June 2010 and resided there until 22 July 2010.
In April 2012, and upon professional advice, the appellants executed a p...
Wills & Trusts Law Reports | June 2016 #160In 2008, the appellant (A) was employed by Bear Stearns in the risk arbitrage unit before and during the period that it was acquired by JP Morgan. A received an offer from JP Morgan to continue to work in his role at the bank, which he accepted. But ultimately in September 2008, he took up a role with Goldman Sachs instead along with other members of his team at Bear Stearns. On leaving Goldman Sachs in 2010, A received a termination payment of £627,965 which he reported in his tax return.
A claimed foreign service relief on the termination payment. The ‘foreign service’ related t...
