HMRC v Atkinson & anr [2011] UTUK B26 (TCC)
March 2012 #117Mr Atkinson (D) bought his farm in 1957. The farmhouse was occupied by his son and daughter-in-law, and he lived in a separate bungalow on the farm. In 1996, after his son died, D entered into partnership with his daughter-in-law and grandson and the farm was leased to the partnership. There was no separate arrangement for the bungalow. The farming records were kept there and partnership meetings were often held there. In 2002, D fell ill and eventually moved into a care home. His things remained in the bungalow, which he visited from time to time, but he did not live there again. Howeve...
R (Davies & anr) v HMRC; R (Gaines-Cooper) v HMRC [2011] UKSC 47
March 2012 #117The first appellants were property developers who were resident in the UK until 2001 when, with the benefit of professional advice designed to bring about a cessation of their ordinary residence here, they moved to Belgium to take up employment with a Belgian company of which they had become directors and shareholders. They claimed to rely on the general guidance published by the Revenue entitled ‘Residents and non-residents – Liability to tax in the United Kingdom’, known as IR20. Later that year they realised chargeable gains in respect of which they were liable to capital gains tax un...
Sharma & anr v Hunters [2011] EWHC 2546 (COP)
March 2012 #117The applicants (R and J) made a wasted costs application against the respondent solicitors (H) in the context of proceedings known as D v R (Deputy of S) and S [2010] EWHC 2405 (CoP), which had been heard by Henderson J in the Court of Protection concerning S. R was S’s daughter and his deputy. She had brought proceedings in the Chancery Division in S’s name to recover property S had given away to D on the basis of undue influence. S’s wish was that D should retain the property given to her. In that context, D applied for a declaration from the Court of Protection that ...
SM v HM 11875043/01
March 2012 #117HM was born on 3 April 2004 and suffered from cerebral palsy following injuries she sustained during her birth. She was likely to lack capacity on reaching 18 and it was agreed that the Court of Protection had jurisdiction over her property and affairs. Proceedings against the relevant NHS trust for damages were compromised in 2010. The level of compromise damages was much less than the real level of HM’s likely care needs owing to leading counsel’s advice that her claim stood only a 25% to 33% prospect of success.
On 10 September 2010, District Judge Ashton had refus...
Spread Trustee Company Ltd v Hutcheson & ors [2011] UKPC 13
March 2012 #117Privy Council (Lady Hale, Lord Mance, Lord Kerr, Lord Clarke and Sir Robin Auld)
The respondents made claims for breach of trust against the appellant in respect of breaches that occurred in Guernsey at a time when Guernsey customary law governed the duties of Guernsey trustees and also after the introduction of the Trusts (Guernsey) Law 1989 (the 1989 Law), but before that law was amended by the Trusts (Amendment) (Guernsey) Law 1990 (the 1990 Law). The trust instrument included an exoneration clause in respect of negligence by the trustee and the issue in the case was whether su...
Brown & ors v InnovatorOne plc & ors WTLR(w) 2012-03
Web OnlyConspiracy, fraud, misrepresentation, negligence, fiduciary duty, tax schemes, ICT, contracts, agencies, trust, accessory liabilities, FSMA, torts, damages
Case No: 2008-1082, 2009-897, 2009-604
AIB Group (UK) plc v Mark Redler & Co WTLR(w) 2012-02
Web OnlyLiability of solicitors; breach of trust; property sold at loss; remortgaging