Kersner v HMRC [2019] WTLR 895

Autumn 2019 #176

On an appeal against HMRC’s determination of liability to inheritance tax the appellant made a number of applications in the First-Tier Tribunal (Tax Chamber), including an application to opt out of the complex track costs regime, and for disclosure of documents alleged to be relevant to the HMRC’s assessment that the appellant had not been domiciled in the UK, but in Israel, when shares had been transferred to her by her husband. The appellant contended that she was UK domiciled at the time of the gift and that the spousal exemption applied.

The tribunal wrote to the appellant on...

King & anr v The Benefice of Newburn in the Diocese of Newcastle & anr [2019] WTLR 905

Autumn 2019 #176

The Appellants were the descendants of Edward Collingwood, who had conveyed a church and churchyard, for use as a chapel of ease for the parish of Newburn, to the Church Building Commissioners on 1 October 1837 (‘Conveyance’). As originally constructed, the church contained a burial vault or sepulchre lying below the central aisle of the nave. This had been expressly excepted and reserved to the grantor ‘… with full power for [the grantor and his heirs and assigns] to open such vault as aforesaid and use and repair the same at all reasonable times…’. The church had been closed for regula...

Lines v Wilcox & ors [2019] WTLR 927

Autumn 2019 #176

The claimant was the administrator of the estate of Nancy Elizabeth Brock (deceased) who executed a ‘homemade’ will on 22 April 2005. The first defendant was appointed as executrix. The first, third, fourth and fifth defendants were the adult children of the deceased to whom she had bequeathed ‘all the money’ immediately following a reference to the price of £100,000 to be paid for the deceased’s house at 6 Mildfield Estate, Pontypool which she had agreed to sell to the first defendant and her husband, the second defendant. In the event, the defendant later transferred the house to the f...

MN v OP & ors [2019] WTLR 941

Autumn 2019 #176

In a claim for the approval of an arrangement varying a trust under the Variation of Trusts Act 1958 (the 1958 Act), an application was made for an anonymity order restricting the naming of the parties and access to the court file relating to the claim and the publication of certain information. The judge dismissed the application but gave permission for an appeal. The appellant, who brought the claim, was settlor of a settlement (the settlement), which comprised very valuable assets divided into several funds, some of which were held on discretionary trusts and others on income trusts. ...

Mussell & anr v Patience & anr [2019] WTLR 973

Autumn 2019 #176

The Claimants brought a claim as executors of the late Louis Patience, who died in April 1997. They produced accounts setting out the proposed distribution of the deceased’s estate. These accounts were opposed by the Defendants (in their capacity as beneficiaries of the estate).

At trial, HHJ Matthews found that the Defendants’ objections were misconceived, though the Claimants did fail on part of their claim. At the subsequent costs hearing, it was held that the Defendants should pay the Claimants’ costs, though as a result of the Claimants failing on one of the issues, the costs...

Naylor & anr v Barlow & ors [2019] WTLR 981

Autumn 2019 #176

The claimants were practising solicitors and trustees of a trust created by the will of John Hine (T) who died on 4 January 1992. T had had four children. Two, Beryl Clowes and John Hine, were the third and fourth defendants. One, Philip Hines, pre-deceased T leaving two children, Judith Barlow and Janet Lomax, the first and second defendants. The fourth, Basil Hine, had survived T but died before the proceedings were issued leaving a widow, Barbara Hine, who was the fifth defendant.

T had been the sole freehold owner of the family farm, Brown Edge Farm. Clause 3 of his will devis...

PBM v TGT & anr [2019] WTLR 995

Autumn 2019 #176

PBM sought to marry his fiancée and take charge of his property and affairs. TGT, his property and affairs deputy, obtained a caveat against the marriage under the Marriage Act 1949 and sought directions from the Court. It was eventually agreed that PBM had capacity to marry, to make a will and to enter into a prenuptial agreement but that he lacked capacity to manage his property and affairs. However, it was not agreed whether PBM should be told of the extent of his assets, or whether he had capacity to decide that question.

An expert psychiatrist gave evidence that PBM did have ...

PQ & anr v RS & ors [2019] WTLR 1015

Autumn 2019 #176

This was a Public Trustee v Cooper application by the claimants as trustees of a discretionary trust executed on 11 March 1968. The application was for a declaration that they had power to make a proposed appointment, and the court’s blessing of that appointment. The trust assets had an estimated value of £80 million. Under the terms of the settlement, the beneficiaries included the children and remoter issue of the settlor, including adopted children and issue. The settlement was silent on the position of illegitimate children. The trustees had wide powers to apply the capital for the b...

T v V & ors [2019] WTLR 1029

Autumn 2019 #176

The Claimant had been in a relationship with the deceased for about fifteen years up to his death on 26 June 2016. She brought a claim against the estate for reasonable financial provision under the Inheritance (Provision for Family and Dependents) Act 1975 (‘1975 Act’) in October 2017. The Claimant’s case was that there were significant periods of cohabitation during which the deceased supported her financially and that she was therefore a dependent within the meaning of s1(1)(e) of the 1975 Act. This was disputed by the Defendants and the matter was listed for a five day trial commenci...

Whittaker v Hancock & ors [2019] WTLR 1043

Autumn 2019 #176

By his Will dated 23 September 2003 (”Will”) John Sidney Parker (”Testator”) appointed as his executrices the First and Second Defendants. The sole beneficiary of his estate was his second wife, the Second Defendant. She had been obliged to leave the family home to be cared for by her daughter, the Claimant. On 29 October 2013 the Second Defendant executed a Lasting Power of Attorney (”LPA”) in favour of the Claimant and this was registered on 16 January 2014. The Second Defendant, who had been diagnosed with triple dementia, subsequently moved into full time residential care. The Testat...