Dalriada Trustees Ltd v Woodward & ors [2012] EWHC 21626 (Ch)
November 2012 #124The first defendant (Mr Woodward) and the second defendant (Ms Ilett) were the trustees of two pension schemes (the Pennines and the Mendip Retirement Benefit Schemes) established by deeds of trust dated 23 August and 9 September 2011. A scheme for ‘pensions liberation’ was devised and implemented by and for Mr Woodward and John Davies (Mr Davies) utilising the third, fourth and fifth defendants, which were entities controlled by them. Members of other pension schemes were encouraged to transfer the cash equivalent of their benefits to Mr Woodward and Ms Ilett as trustees of the Pennines...
Gallarotti v Sebastianelli [2012] EWCA Civ 865
November 2012 #124Mr Gallarotti (G) and Mr Sebastianelli (S) had been friends since 1988. They moved to London to make their careers and habitually rented flats together, both contributing towards the outgoings. In 1997 they took the step of buying a flat (the flat) together, although it was transferred into S’s sole name. The total cost was £188,287.44. S contributed £86,500 and G contributed £26,896.20. The remainder was met by a mortgage taken out by S and against which G agreed to postpone any interest he might have.
No written agreement existed to establish an express declaration of trus...
Helena Partnerships Ltd v HMRC & anr [2012] EWCA Civ 569
November 2012 #124The appellant, a company limited by guarantee and not having a share capital, was a registered social landlord. Originally incorporated in January 2001, the appellant was registered as a charity on changing its memorandum and articles of association in November 2004. However, unless the appellant could establish that its objects were carried on for exclusively charitable purposes during the prior period from October 2001 to November 2004 there was a liability on rents received of £6m in corporation tax due to the respondent. The objects were the provision of housing, accommodation, assis...
Hughmans Solicitors v Central Stream Services Ltd & anr [2012] EWHC 1222 (Ch)
November 2012 #124Hughmans Solicitors (Hughmans) made an application against Central Stream Services Ltd (in liquidation) (the company) and its liquidator for an order for payment of £19,000 from the proceeds of sale of 3 Tisdal Place, London (the property). Hughmans claimed to be entitled to the payment on the basis of a judgment debt secured by a final charging order against the property.
The respondents claimed a prior secured right to the whole of the sale proceeds arising from the contractual terms of the schedule to a Tomlin Order dated 13 June 2008 (the schedule) made in compromise of procee...
Morris v Davies & ors [2012] EWHC 1981 (Ch)
November 2012 #124The deceased, Owen Davies (D), was born in England but died in France. He was living in Belgium at the time but owned a house in England and had made a will in England some 12 years before his death under which the fifth defendant, his uncle Clive Davies (Clive), was interested in residue. He was not on good terms with his mother and siblings represented by the first to third defendants (the family defendants (FD)) when he made his will and they contested probate proceedings claiming that D had died domiciled in Belgium and that the will was null and void under Belgium law, pleaded that ...
Scarfe & anr v Matthews & ors Claim number: HC12C0096
November 2012 #124Bernard Trevor Matthews (testator) died on 25 November 2010 and was survived by the defendants, who were his son, longstanding partner and three adopted children respectively. His estate included a property in France called Villa Bolinha estimated at €15m and property elsewhere estimated at £40m. Although (as he was aware) French law only permitted the testator to leave the second defendant 25% of Villa Bolinha since his children were as of right entitled to 75%, he made a will in France (French will) leaving it to her absolutely. By a letter of wishes, he nevertheless hoped that his chi...
Re Shuldham [2012] EWHC 1420 (Ch)
November 2012 #124The applicant intended to bring a claim for rectification of an instrument by which he and two other family members had purported to grant an interest in land and a lease commencing in the year 2040. The instrument was part of a larger scheme in relation to a deceased’s estate, whereby the freehold of properties subject to it were held by the deceased’s daughter (XH) with a lease in favour of her, currently minor, child (XB). The purpose of this scheme was a reduction in XH’s estate over time so as to mitigate future inheritance tax liabilities.
The family’s concern about bringing...
Suggitt v Suggitt & anr [2012] EWCA Civ 1140
November 2012 #124Frank Edward Suggitt (Frank) died on 25 October 2009 leaving his entire estate (400 acres of farmland and several house) to his daughter Caroline. John, Frank’s son, was left nothing. Frank’s will, executed in 1997, expressed the wish (without creating a trust) that if at any time, in the opinion of Caroline, John showed himself capable of working and managing the farmland, that Caroline would transfer it to John.
The Suggitts had farmed in North Yorkshire for many generations. John was the youngest and only son. He had attended agricultural college at Frank’s expense, but left be...
The X Primary Care Trust v XB & anr [2012] EWHC 1390 (Fam)
November 2012 #124XB, who for years had been suffering from a progressive illness (motor neurone disease), required an invasive ventilation device in order to breathe and, being unable to talk, could only communicate latterly by the movement of his eyes. The question of life-sustaining treatment had been discussed on a number of occasions with his general practitioner and a draft advance decision to refuse treatment was prepared at his behest by a mental capacity coordinator. After considering the draft, in order to explain it to XB, a further simpler document was prepared using a template found by his wi...