Bully & ors v Attorney-General & ors WTLR(w) 2012-01
Web OnlyShare ownership, consumer poll, trust deed interpretation
Ahluwalia v Singh & ors All ER (D) 113
January/February 2012 #116The claimant was the daughter of Mr Gurwak Singh (the deceased), who died on 23 March 2009. The first defendant was the deceased’s son and had obtained a grant of probate of what he claimed was the deceased’s last will, which was dated 3 May 1999.
The claimant brought an action seeking an order for revocation of the grant of probate, pronouncing against the purported will and for the appointment of an independent person to administer the estate. The action was brought on the basis that the purported will had not been properly executed pursuant to s9(c) of the Wills Act...
Hubbard & anr v Scott & ors [2011] EWHC 2750 (Ch)
January/February 2012 #116The claimants were default beneficiaries who, in the event, stood to benefit under the terms of the will of Albert Wiseman (testator) dated 25 November 1997. They and their mother, who were longstanding friends of the testator, visited him at his home after the death of his wife. However, their visits tailed off during the last years of his life and, at some stage after May 2006, a neighbour introduced the testator, then aged 84, to the third defendant who initially worked for him as a cleaner. There was a dispute of fact as to whether this occurred over three years or under three months...
The Independent Schools Council v The Charity Commission [2011] UKUT 421 (TCC)
January/February 2012 #116The Independent Schools Council (ISC) brought an application for judicial review, seeking an order to quash certain parts of guidance issued by the Charity Commission (CC) comprising the ‘Charities and Public Benefit – the Charity Commission’s General Guidance on Public Benefit’ (issued January 2008) and ‘Public Benefit and Fee Charging’ and ‘The Advancement of Education for the Public Benefit’ (both issued in December 2008). ISC alleged that the guidance included errors of law in respect of the public benefit requirement as applied to ...
Jones v Kernott [2012] WTLR 125
January/February 2012 #116Patricia Jones and Leonard Kernott bought a property together (Badger Hall Avenue) in May 1985 and lived there until their relationship ended in October 1993. The legal title to Badger Hall Avenue was held by them jointly. Ms Jones had contributed £6,000 of the £30,000 purchase price with the balance funded by an interest-only mortgage. An extension had been built and funded by Mr Kernott and had increased the value of Badger Hall Avenue to £44,000. Ms Jones and Mr Kernott had a daughter (born 1984) and a son (born 1986) together.
It was common ground that, until October 1993, the...
K v L [2012] WTLR 153
January/February 2012 #116On H’s ancillary relief claim, Bodey J awarded him a sum of £5m pursuant to an open offer made by W. W had assets worth approximately £57m and H had assets of approximately £300,000, represented by the former matrimonial home which was transferred to him by W in the course of the divorce. The couple began cohabiting in Israel in 1986, and underwent a ceremony of marriage that was not valid under Israeli law. They married legally in England in 1991, where they have lived ever since. The length of the relationship was 21 years and there are children from the marriage. Substantially the who...
Shah v Shah & ors [2011] EWHC 1902 (Ch)
January/February 2012 #116Unfair prejudice had been established by the petitioner (Dinesh) in the conduct of the affairs of the third respondent (the company). In an earlier judgment dated 24 February 2010, Roth J had ordered that either the first respondent (CJ) or the company must purchase Dinesh’s shareholding. The following matters remained to be determined:
(a) the price to be paid for the shares; (b) whether interest should be payable and, if so, at what rate and for what period; (c) whether the purchaser should be CJ or the company; and (d) what provision should be made for Dinesh’s po...Lane v Cullens Solicitors & ors [2011] EWCA Civ 547
December 2011 #115The claimant was the brother of the deceased. She died intestate on 22 January 1997. The claimant became her personal representative pursuant to a grant of letters of administration made on 2 August 2000. The claimant was entitled to one third of the deceased’s estate there being two other stirpital branches of the family. One such branch was represented by the claimant’s brother. The claimant’s niece who was entitled to one sixth of the deceased’s estate intimated a claim that she was entitled to the deceased’s home. She did this in October 1998. The claimant, while being advised by sol...
Lawson v HMRCC [2011] UKFTT 346 (TC)
December 2011 #115The appellant appealed from an amendment to self assessment for the year ended April 2006. Between February 2002 and August 2005 the appellant had been the sole legal owner of a property. The appellant had calculated her capital gains tax liability on the basis that she and her husband were each entitled to claim annual capital gains tax exemption because they were joint beneficial owners. HMRC opened an enquiry and determined that the appellant was the sole beneficial owner. A review affirmed the determination on the basis that:
(a) sole legal title was vested in the appellant; (...McCall & anr v HMRCC [2009] NICA 12
December 2011 #115The appellants were the personal representatives of Mrs Eileen McClean (the deceased), who died on 8 January 1999. The appellants claimed that 33 acres of agricultural land in the deceased’s estate, which at the date of the deceased’s death was valued at £5.8m, owing to it having been zoned for development use, was business property for inheritance tax (IHT) purposes. The respondent, HMRC, determined that no part of the value of the agricultural land transferred on death was attributable to the value of any relevant business property.
The land comprised a number of fields in grass...