Barclay v Smith [2016] EWHC 210 (Ch)
May 2016 #159The claimants and first defendant were or had been trustees of a trust governed by a deed of trust. The trust assets had been transferred to the original trustees (the first to fourth claimants and the second defendant) upon their original appointment.
Under the deed of trust each trustee was appointed for a fixed five year period, after the expiry of which he was eligible for reappointment. The power of appointing new trustees was vested in the current trustees. However no regard had been paid to the clause in the trust deed requiring reappointment after five years and therefore ...
Blades v Isaac [2016] EWHC 601 (Ch)
May 2016 #159The claimant was a member of a class of objects of a discretionary trust created by the will of Valerie Mary Lee who died on 19 June 2013. The defendants, who were partners in Tanners Solicitors LLP, were the trustees (including the sole proving executor). The relationship between the claimant and her elder sister (who had been added to the class of potential beneficiaries after the death of their mother) was affected by a history of strains between members of the family. The first defendant proved the will on 28 January 2014 in relation to an estate valued at £903,574. The second defend...
Davidson v Seelig [2016] EWHC 549 (Ch)
May 2016 #159Two settlements known as the Manny and Brigitta Davidson settlements were established by Manny and Brigitta Davidson in 1967 upon broad discretionary trusts, with UK resident trustees. Manny and Brigitta had two children, Maxine and Gerald, born in 1958 and 1961 respectively. The settlements were in identical terms. There was an 80 year perpetuity period, and the appointed day was defined as three days before its expire. The specified class of discretionary beneficiaries included the settlors’ children and remoter issue, their spouses and other family members. Their combined value ...
Gledhill & anr v Arnold [2015] EWHC 2939 (CH)
May 2016 #159By clause 3 of his will dated 19 August 2011 (2011 will) Eric Arnold (estator) gave his beneficial half share of 1 Sherbuttgate Road, Pocklington (house fund) to the claimants (trustees) upon trusts that conferred a life interest on the defendant with remainder ‘upon the trust hereinafter declared in regard to my residuary estate’. The residuary estate was given to the defendant in absolute terms with a gift over, if she failed to survive the testator, to such of her children and her daughter in law as should be living at his death and if more than one in equal shares absolutely. The tes...
Re Jones [2014] EWCOP 59
May 2016 #159Mr Jones suffered from dementia and lacked testamentary capacity and capacity to make significant lifetime gifts. He had an estate of approximately £2.3m and was intestate. The effect of his dying intestate would be that, following the statutory legacy of £250,000 plus personal chattels to his wife, Mrs Jones, outright, Mrs Jones would receive half of the remainder of the estate absolutely and his daughter from a previous relationship, Ms Dawson, would receive the other half of the estate.
Ms Dawson’s mother and Mr Jones had separated when she was a child whereupon Ms Dawson...
Re KJP [2016] EWCOP 6
May 2016 #159This was an application for permission to appeal against a decision of District Judge Mort authorising the revocation of an enduring power of attorney (EPA) in respect of the property and affairs of K.
K executed the EPA on 17 July 2007 appointing his two children (the attorneys) to be his attorneys with general authority to act on his behalf in relation to his property and affairs.
On 2 May 2013, the attorneys applied to the Office of the Public Guardian to register the EPA. This application was not opposed and the EPA was duly registered on 18 June 2013. However, by March...
PJV v Assistant Director [2016] EWCOP 7
May 2016 #159This judgment was supplemental to an earlier judgment of Charles J in this case delivered last year ([2015] EWCOP 87). PJV suffered significant cognitive and behaviour problems as a result of non-accidental head injuries he experienced as a baby. His mother made a claim under the Criminal Injuries Compensation Scheme (CICS) for an award in respect of this injury. PJV lacked capacity under the Mental Capacity Act 2005 to litigation or to accept an award from the Criminal Injuries Compensation Authority (CICA). It was determined that the award would be held for PJV on trust as a condition ...
Re SH [2016] EWCOP 2
May 2016 #159SH, who was aged 93, lived with her granddaughter, FJ, in Walthamstow. She had three sons, two of whom, RL and KLC, also lived in London. In April 2002, RL paid the entire purchase price for his mother’s flat and, by a trust deed, SH acknowledged that he was the beneficial owner subject to her right to live there for as long as she wished on payment of all outgoings. Six years later, on 23 April 2008, SH made two lasting powers of attorney (LPAs), one for property and affairs and one for personal welfare, whereby she appointed RL to be her sole attorney. Subsequently, on 17 July 20...
Usher [2016] UKFTT 050 (TC)
May 2016 #159The appellants were the executors of the will of the deceased who had died on 15 October 2012. The appellants had filed an annual self-assessment return for 2012/13, covering the period from 6 April 2012 to the date of death, which under-declared the income for that period. On 26 September 2013, an executor had written to HMRC, sending a cheque for the outstanding tax then due and stating that he presumed that this was full and final settlement and would proceed to distribute the estate. The executors proceeded to do that but failed to publish notice in the London Gazette of that intenti...
Re WP [2015] EWCOP 84
April 2016 #158The applicants (the attorneys) were joint attorneys of their parents WP (who had died in 2015) and EP (the parents) under enduring powers of attorney (EPAs). There was a further sibling, S, who was not an attorney. The EPAs were registered in October 2009. The parents had joint income in 2014/15 of £29,077 and expenditure of £21,256. This expenditure included unauthorised payments of £150 per month to each one of their children. Their sister S instigated an investigation by the Office of the Public Guardian, and the Public Guardian requested that the attorneys seek retrospective approval...