OH v Craven [2018] WTLR 275
Spring 2018 #171Two applications were before the Court, involving the proceeds of personal injury actions that had been paid into the Court Funds Office following compromises. During each action and its compromise, the claimant was represented by a litigation friend: for OH, as a minor, and for AKB, lacking in litigation capacity.
OH’s litigation friend applied to the Court for payment of the proceeds of his compromise (just under £2m) to a trustee to hold them on the terms of a bare trust for his benefit. The trustee was to be a trust corporation that was incorporated and operated by his litigat...
Palliser v HMRC [2018] WTLR 287
Spring 2018 #171The appellant, Mr Palliser, disputed the valuation, for inheritance tax purposes, of a property in which his father’s estate owned an 88.4% share in the long leasehold and a third of the freehold title of the building it which it is located. HMRC had determined that the market value of the estate’s share at the date of the deceased’s death was £1,829,880. This determination was subsequently upheld; Mr Palliser appealed against those decisions, and submitted that the correct valuation should be £1,113,840.
The principal matter in issue was the correct interpretation of s.160 of the...
Public Trustee v Harrison [2018] WTLR 299
Spring 2018 #171By an Indenture dated 6 March 1925 (“Indenture”), Charles Harrison (“Settlor”) settled property on his only child, Jeannette Harrison (“Life Tenant”). By Clause 18(ii), the Life Tenant was given a testamentary power of appointment in the event of dying without issue in favour of nephews of nieces of the Settlor and/or their issue subject to a proviso that the Trust Fund or the shares thereof should be retained by the Trustees on such trusts and with and subject to such powers and provisions as would for the time being be applicable to a share appropriated by them to the object or objects...
Roberts & anr v Fresco [2018] WTLR 309
Spring 2018 #171The High Court was asked to determine, as a preliminary issue, whether a potential claim under the Inheritance (Provision for Family and Dependants) Act 1975 (the 1975 Act) by a surviving husband against his late wife’s estate abated on the death of the husband. The wife (Mrs Milbour) died on 5 January 2014, the husband (Mr Milbour) shortly thereafter on 20 October 2014. Mr Milbour did not bring a claim under the 1975 Act against Mrs Milbour’s estate during his lifetime.
The net value of Mrs Milbour’s estate was £16,776,054. By her will Mrs Milbour left Mr Milbour a pecuniary leg...
Tish & ors v Olley & ors [2018] WTLR 327
Spring 2018 #171The claimants, the former wife of the deceased and their children by that marriage, brought claims under the Inheritance (Provision for Family and Dependants) Act 1975.
Following the breakdown of the marriage between the first claimant and the deceased, in 2007 a consent order was made by the Principal Registry of the Family Division disposing of the first claimant’s ancillary relief application. That order provided, inter alia, that the deceased would pay £11,000 a year in respect of the children of the marriage until they attained the age of 18 years or, if later, complet...
Wall v Munday [2018] WTLR 337
Spring 2018 #171W and M were married in 1969 and divorced in 1974. During their marriage, they bought a leasehold property with the proceeds of their former matrimonial home and a mortgage loan for the balance. The benefit of the long lease of the property was conveyed to them as joint tenants. M moved out of the property in 1973 and began divorce proceedings. No steps were taken in the divorce to deal with the ownership of the house, which remained vested in them as joint tenants. After M left the property, W had treated it as his own, insuring, maintaining and improving it and, soon after the divorce,...
Bathurst v Chantler & ors [2018] WTLR 1207
Winter 2018 #170The claimant was the second wife and widow of the Earl Bathurst (Eighth Earl). The first to third defendants were the trustees of the Earl’s Fund (EFT) created under a statutory Codicil made on behalf of the Eighth Earl by the Court of Protection. The fourth to seventh defendants were the trustees of the Earl Bathurst 1963 estate settlement (settlement). When the Earl succeeded to his title in 1943, his inheritance included a large estate comprising 15,000 acres and a mansion house known as Cirencester Park. There were also chattels that included valuable works of art and collections of ...
Blackwell Deceased [2018] WTLR 1243
Winter 2018 #170The applicant, Mr Warner, was the unmarried partner of the deceased. Before her death they had lived together for 19 years at a property in Tewkesbury. Mr Warner continued to live in this property after her death. Mrs Lewis, the daughter of the deceased, brought a claim in the County Court for possession of the property and for the return of certain items under the Torts (Interference with Goods) Act 1977. Mr Warner defended this claim, and made a separate application for relief under the Inheritance (Provision for Family and Dependants) Act 1975 (‘the 1975 Act’). It was agreed by the pa...
Re DMM [2018] WTLR 1263
Winter 2018 #170DMM suffered from Alzeimer’s Disease. He wanted to marry his long term partner SD. EJ, one of DMM’s three daughters, brought an application for a declaration as to whether DMM had capacity to marry.
Held:
1) The fact that a new marriage revokes a will was information a person should be able to understand, retain use and weight to have capacity to marry. 2) Expert evidence had been produced concluding that DMM Had capacity to marry because he did understand his will would be revoked and the financial position of his three daughters would be affected by that and his marriage. 3...HMRC v Parry & ors [2018] WTLR 1267
Winter 2018 #170Mrs Staveley established a company known as Morayford with her husband Mr Staveley. She was director of the company, and had a large pension fund with its occupational pension scheme. She divorced from her husband in 2000. Indeed the terms of the divorce, her share of the pension scheme was to be transferred to her. In July 2000, and upon advice, she transferred her fund from the Morayford scheme to a s32 scheme.
In 2004, she was diagnosed in December 2004 with cancer. In 2006, by which time her prognosis was poor, she was advised to transfer her pension fund into a personal pensi...