Barnaby & anr v Johnson [2020] WTLR 67

Spring 2020 #178

Mrs Maudlin Bascoe (T) died on 29 August 2015. Cs sought to prove a will dated 27 April 2005 (the 2005 will) naming them as executors. C1 was T’s son. C2 was T’s former solicitor and the draftsman of her wills from 1988 2005. D was T’s daughter. T also had two other children – a son, G, (who pre-deceased her) and a daughter, B (who died after T in 2017).

Under the 2005 will, D received a legacy of £100. There was an earlier will dated 25 October 1992 (the 1992 will) leaving D a legacy of £10,000 the validity of which D did not dispute at trial.

D challenged the 2005 will, a...

Banks v HMRC [2020] WTLR 19

Spring 2020 #178

The appellant taxpayer, Arron Banks, appealed against a notice of determination issued by HMRC. This notice assessed Mr Banks as owing inheritance tax of £162,945.34 on donations of £976,781.38 that he and companies that he controlled made to the UK Independence Party (UKIP) between October 2014 and March 2015 (the donations).

It was common ground that no UKIP MPs were elected at the 2010 UK General Election. UKIP did not therefore meet the statutory definition under s24(2) IHTA 1984 and so the Donations were not treated as exempt from VAT. The appellant argued that this different...

Bagguley v E [2020] WTLR 1

Spring 2020 #178

The claimant was the Property and Affairs Deputy for the defendant (E). The claimant applied for authority for buccal cell samples to be taken from E for the purposes of DNA testing to establish whether E was the father of three adults (D, P, and A).

E was expected to die within the year though his health was not currently critical ([28]). The procedure for collecting the sample was probably no more intrusive than assisting E to clean his teeth.

Earlier DNA tests were undertaken on E’s instructions in 1991. They indicated a 99.9% probability of paternity, provided no close ...

Perry v Neupert & ors [2020] WTLR 199

Spring 2020 #178

The claimants were the widow and the daughter of the deceased who died on 8 March 2015. The deceased executed an English will (“the Will”) dealing with his UK assets and appointing a Swiss lawyer (the 1st defendant) as his executor and trustee. The widow (the 1st claimant) was the sole beneficiary of the English estate. There was a breakdown of relations between the 1st claimant and the 1st defendant. The daughter (the 2nd claimant) supported the widow. The claimants applied for an order under section 50 of the Administration of Justice Act 1985 removing the 1st defendant as executor and...

Parsonage v Parsonage & ors WTLR(w) 2020-02

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Bashir v Bashir WTLR(w) 2020-01

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Kingsley v Kingsley WTLR(w) 2019-13

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AB v CD & ors [2019] WTLR 1083

Winter 2019 #177

AB was a professional trustee of two discretionary trusts created by the late parents of D1, a Will Trust for the benefit of their issue, and a Grandchildren ‘s Trust for the benefit of their grandchildren (i.e. the four children of D1 and D3, and the two children of D1 ‘s late sister). D1, D2 and D3 were between them the other trustees of the trusts.

Three of the children of D1 and D3 had already received shares of the Grandchildren ‘s Trust, but the other three grandchildren had not. Another trust fund, comprising the proceeds of sale of a property intended by the settlors for D...

ABC & ors v KJL [2019] WTLR 1101

Winter 2019 #177

The claimants were the trustees of a number of trusts relating to an English estate, including a fund created by an appointment in 1978 (the T fund). The claim was for rectification or alternatively rescission of a deed of appointment made in 2010 relating to a sub-fund of the T fund. The defendant was the beneficiary of the relevant sub-fund. He did not oppose the claim. HMRC were aware of the proceedings but chose not to take part other than to request that certain authorities be considered by the court.

In 1930, the settlor had settled property on a strict settlement which incl...

Dawson-Damer & ors v Taylor Wessing LLP & ors [2019] WTLR 1111

Winter 2019 #177

The claimants are beneficiaries of a number of Bahamian trusts; Taylor Wessing LLP (TW) act as the solicitors for the trustees of a number of these trusts.

On 14 August 2014, the claimant served a subject access request (SAR) on TW, requesting disclosure of the personal data relating to them held by TW as the solicitors for the trustees They were unsatisfied by the disclosure provided to them by TW, and brought proceedings under s7(9) of the Data Protection Act 1998 (DPA 1998).

The matter came before the Court of Appeal ([2017] 1 WLR 3255), which upheld the claimants ‘ appe...