Hogarth v HMRC [2019] WTLR 79
Wills & Trusts Law Reports | Spring 2019 #174The appellants were trustees of a life interest trust, the income of which was mandated to the life tenant and passed directly to him. HMRC served a notice under s8A of the Taxes Management Act 1970 to file an income tax return on the trustees. When no return was filed, HMRC assessed penalties against the trustees for failure to file the return by the due date. The trustees appealed to the First-Tier Tribunal against the decision of HMRC to reject their appeals, arguing that they thought a return had been filed by their previous agents, that given that the return was a ...
Borrows v HM Coroner for Preston [2018] WTLR 365
Wills & Trusts Law Reports | Summer 2018 #172.This case concerned the burial arrangements of Liam McManus (Liam), who took his life aged just 15. Liam had a difficult upbringing. His parents were heroin addicts and so he was brought up by his maternal grandparents in Liverpool until he entered foster care aged 5. Two years later he moved in with the claimant, Mr Burrows, (who was Liam’s paternal uncle) and his family in St Helens and a full residence order was made in favour of the claimant and his wife. Mr and Mrs Burrows were described as his psychological parents.
In the year before he died, Liam made contact with h...
Usher [2016] UKFTT 050 (TC)
Wills & Trusts Law Reports | May 2016 #159The appellants were the executors of the will of the deceased who had died on 15 October 2012. The appellants had filed an annual self-assessment return for 2012/13, covering the period from 6 April 2012 to the date of death, which under-declared the income for that period. On 26 September 2013, an executor had written to HMRC, sending a cheque for the outstanding tax then due and stating that he presumed that this was full and final settlement and would proceed to distribute the estate. The executors proceeded to do that but failed to publish notice in the London Gazette of tha...
Khan v Crossland
Wills & Trusts Law Reports | June 2012 #120Dennis Griffiths (testator) died on 30 October 2008 leaving an estate worth about £430,000. By his last will, made nine years previously, the testator had appointed as his executors two partners in a firm of will writers known as ‘Will Drafters’ (respondents). The sole beneficiaries were the testator’s two stepchildren, Ruth Savidge and David Khan (applicant). The respondents initially proposed to charge 3-4% of the value of the estate to carry on its administration and the beneficiaries, who had already reached an informal agreement as to how to deal with the estate, i...
Ibuna & anr v Arroyo & anr [2012] EWHC 428 (Ch)
Wills & Trusts Law Reports | June 2012 #120Congressman A was resident in both California and the Philippines. He was domiciled in the Philippines. He died while receiving treatment in the UK. There was a dispute between A’s estranged second wife (Mrs A) and his life partner (Ms I) as to who should take possession of A’s body and make arrangements for burial in the Philippines. Ms I initiated proceedings in England; Mrs A began proceedings in the Philippines. Mrs A intended (as was her right as a wife under Filipino law) to dispose of the body and have a wake at her home (from which A had, prior to his death, been excl...