Savage v Savage [2024] WTLR 725
Summer 2024 #195Three parcels of land known as Pleasant Rise and Pleasant Rise Farm were held on trust for the respondent and the four children of his late brother (the siblings, including the appellant). The respondent had a two-thirds interest in the largest parcel of land, a three-quarters interest in the second largest parcel of land, and a one-half interest in the smallest parcel of land. The remaining interests were held by the siblings. The properties included land upon which the appellant ran a business involving a campsite, a tennis court and other facilities.
An order for sale was sough...
Stoney-Andersen v Abbas & ors [2024] WTLR 741
Summer 2024 #195The issue before the court was costs in proceedings relating to the estate of Vincent William Cashinella (the testator), who died on 25 November 2019. By a will dated 30 May 1995 (the will) the testator appointed his wife, Olwen, and the first defendant, who was married to Olwen’s niece, as executors. The testator’s wife predeceased him and probate of the will was granted to the first defendant alone.
By a Part 8 claim dated 8 September 2022 (the claim), Olwen’s grandniece (the claimant) brought proceedings originally for:
(1) an order removing the first defendant as personal...Withers Trust Corporation Ltd v The Estate of Goodman [2024] WTLR 763
Summer 2024 #195Hannah Goodman died on 14 July 2020. She was survived by her late husband, Adrian, who himself died on 11 June 2022. The claimant was the Withers Trust Corporation, which was the executor appointed by Adrian’s last will, dated 2 November 2020.
The claimant sought an order pursuant to s2 of the Forfeiture Act 1982 that the application of the forfeiture rule to Adrian’s interest in Hannah’s estate and to his interest in jointly owned assets be modified, so as to give Adrian full relief from forfeiture.
In October 2017, Hannah was diagnosed with lung cancer. By April or May 20...
Archibald & anr v Stewart & anr [2024] WTLR 1
Spring 2024 #194Rosemary and Malcolm were the adoptive parents of Neil and his younger brother Michael. Neil married Julie in 1999 and they had two children, who were young adults by the time of the hearing. Rosemary died on 10 June 2014 and Malcolm on 14 January 2021. Neil died on 25 June 2023 after proceedings had been issued.
Rosemary and Malcolm made wills in similar terms on 26 May 2009. Rosemary made a codicil dated 23 May 2014. Both left pecuniary legacies with the residue to be held under discretionary trusts for three classes of beneficiaries: a) the surviving spouse; b) their children a...
Butler & ors v Commissioners for HMRC [2024] WTLR 23
Spring 2024 #194The deceased died on 15 May 2015. At her death she was a member of Tufton Warren Farm LLP. The other member was the trustees of her late husband’s will trust in which she had a life interest, which was treated as part of her estate for IHT purposes under s49(1) Inheritance Tax Act 1984. The LLP owned and ran a wedding venue location. Business property relief was claimed. HMRC issued notices of determination which stated no part of the LLP’s assets was relevant business property for the purposes of s104 Inheritance Tax Act 1984. A statutory review of the determinations led to them being u...
Clarke & ors v Shrewsbury and Atcham Constituency Labour Party & ors [2024] WTLR 67
Spring 2024 #194James Morris (the settlor), a Labour Party councillor and businessman, settled two trusts (the trusts). This claim concerned the validity of the trusts, their rectification, a proprietary estoppel claim by a beneficiary, and the consequences of the trusts’ invalidity.
The first trust concerned Morris Hall, Bellstone Court, Bellstone, Shrewsbury (the hall), which Mr Morris transferred to himself and three others to hold pursuant to a declaration of trust dated 5 April 1934 (the hall trust).
Clause 1(g) of the hall trust provided:
‘After making provision for the funds ...
Dignam-Thomas & anr v McCourt & anr [2024] WTLR 105
Spring 2024 #194The claimant sisters (aged 61 and 68) applied under the Inheritance (Provision for Family and Dependants) Act 1975 for provision out of the estate of their late father. The sole asset in the estate was the deceased’s home in which his son and sole beneficiary of his will, the second defendant (aged 72), continued to reside. The second defendant did not engage with the proceedings despite repeated service of court orders and correspondence, and concerns were raised as to his capacity to litigate. Trials were twice adjourned for capacity assessments to be undertaken, but the second defenda...