Lane v Cullens Solicitors & ors [2011] EWCA Civ 547
December 2011 #115The claimant was the brother of the deceased. She died intestate on 22 January 1997. The claimant became her personal representative pursuant to a grant of letters of administration made on 2 August 2000. The claimant was entitled to one third of the deceased’s estate there being two other stirpital branches of the family. One such branch was represented by the claimant’s brother. The claimant’s niece who was entitled to one sixth of the deceased’s estate intimated a claim that she was entitled to the deceased’s home. She did this in October 1998. The claimant, while being advised by sol...
Lawson v HMRCC [2011] UKFTT 346 (TC)
December 2011 #115The appellant appealed from an amendment to self assessment for the year ended April 2006. Between February 2002 and August 2005 the appellant had been the sole legal owner of a property. The appellant had calculated her capital gains tax liability on the basis that she and her husband were each entitled to claim annual capital gains tax exemption because they were joint beneficial owners. HMRC opened an enquiry and determined that the appellant was the sole beneficial owner. A review affirmed the determination on the basis that:
- (a) sole legal title was vested in the appel...