Graham v Lynch & ors WTLR(w) 2021-09

WTLR Issue: Web Only

ERIC ALAN GRAHAM

V

1. EDWARD BRENDAN LYNCH

2. IAN ILSLEY

3. NEW CENTURY TRUST PCT LIMITED

4. THOMAS GRAHAM

5. EDWARD GRAHAM

JUDGMENT MASTER KAYE: [1] This is a claim to rectify four trusts (‘the Trust’) established in the British Virgin Islands (‘BVI’) as part of tax planning on the part of the Claimant (Alan) who is married to Angela. Alan has lost capacity to litigate. Angela acts as his Litigation Friend. [2] His sons and the …
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Counsel Details

Penelope Reed QC (5 stone Buildings, Lincoln’s Inn, London, WC2A 3XT, tel 020 7242 6201, email clerks@5sblaw.com) Instructed by Mills & Reeve LLP (24 King William Street, London, EC4R 9AT) for the claimant.

The First to Third Defendants did not appear and were not represented.

The Fourth Defendant did not appear and was not represented.

The Fifth Defendant appeared in person.

 

Cases Referenced

Legislation Referenced

  • Inheritance Tax Act 1984, s268
  • Mental Capacity Act 2005