Winter 2020 #181

Auden McKenzie (Pharma Division) Ltd v Patel [2020] WTLR 1133

This was an appeal against summary judgment on a claim for equitable compensation for £13,149,479 plus interest at 2.5% pa compounded annually.

A was a director of R. A and his sister (Ms Patel) had founded R and had been sole directors and (directly and indirectly) owned all of the shares. Between 2009 and 2014, A had caused R to pay £13,763,452 against sham invoices to Dubai companies. The Dubai companies had retained 5-10% of the invoiced sums and paid the balance to A (and Ms Patel’s) personal bank accounts, to them in cash, and to third parties for the purchase of a New York ...

Commissioners for HMRC v Parry & ors [2020] WTLR 1151

The appellants were the three executors of Mrs Staveley’s estate, two of whom were also her sons. Mrs Staveley held a pension scheme on which she had decided never to draw, with the aim of maximising the death benefit that would accrue to her sons under the scheme. Under the terms of her will, her estate was to be held on trust for her two sons in equal shares. Shortly prior to her death Mrs Staveley had transferred funds from her existing pension scheme into a new personal pension plan (PPP). The motives out of which she had done so were contested between the parties, the appellants all...

Cotterell & anr v Allendale & anr [2020] WTLR 1183

The claimants as trustees of the Allendale 1949 Settlement applied to extend their administrative powers under s57 of the Trustee Act 1925 and the inherent jurisdiction of the court to include a power to re-appropriate assets between the various sub-funds comprised in the settlement, on the ground that they lacked the power under the settlement and it would be expedient for them to have such power in order to effect a certain tax mitigation strategy.

The claimants further applied for other administrative powers which they lacked to be conferred on them, even thou...

Culliford & anr v Thorpe [2020] WTLR 1205

The deceased purchased a property in Weston-super-Mare (the Weston property) in his sole name in 2002 with the aid of a mortgage loan. He met the defendant in early 2010 and by the end of the year the defendant had moved into the Weston property with the deceased and it became his main residence. The defendant undertook repair and decoration jobs around the property, including repairing the boiler and decorating the main bedroom, and undertook work for others in return for work on the property by them. The general outgoings for the property and for the lifestyle of the deceased and the d...

Evans v Evans & anr [2020] WTLR 1231

The claimant was married to the deceased, and was the sole beneficiary of the deceased’s estate. The claimant, who suffered from motor neurone disease and lacked capacity, was represented by her litigation friend, her daughter. The defendants were the executors of the deceased’s estate, and were the sons of the deceased and the claimant, and the brothers of the claimant’s litigation friend.

In contested probate proceedings, the claimant sought, inter alia, an order removing the defendants as executors of the deceased’s estate and the appointment of an independent administrator.