Recent Articles

Recent Case Law

October 09, 2018 | Wills and Probate

Gestrust SA -v- sixteen defendants [2016] EWHC 3067 (Ch) A trustee was entitled, through two nominee companies, to the entire share capital of A Limited.  The trust had been created by a builder and developer, who had settled a valuable portfolio of residential properties which was now held either by A Limited or its wholly(Read more)

The Presumption Against Double Portions

September 03, 2018 | Wills and Probate

It is often the case that a testator or testatrix will, during their lifetime, assist one or more of their children with paying the school fees of their grandchildren and in these circumstances it is important to consider including a provision in their Will as to whether these payments are to be brought into account(Read more)

Imagining the Divine: Art and the Rise of World Religions

October 30, 2017 | The Arts

The Galleries of the Ashmolean Museum were the venue for a Private Viewing of the new exhibition on Wednesday 18 October from 6.30pm – 8.30pm.  Combining tastefully displayed sculptures, painted images, calligraphy, manuscripts, precious metals and jewellery over a period of time spanning the first millennium this exhibition explores how each religion was influenced to(Read more)

Modern Art Oxford celebrates 50th Anniversary Party

November 08, 2016 | The Arts

HMG LAW LLP, longstanding sponsors of MAO, were represented at its 50th Anniversary Party by partners, Roland Fuggle and Christopher Parker.  Guests were greeted in the yard by a performance: Feeding the Fish - Pixel-Poi .  Once inside the lower bar, there was no shortage of champagne and canapés as guests mingled and chatted.  Invited(Read more)

Taxation of Non-Doms

November 03, 2016 | Wills and Probate

HM Treasury have published a further consultation document on a proposal by the Government to extend the scope of inheritance tax to cover UK residential property held indirectly (enveloped) by non-domiciled individuals and trusts with settlors or beneficiaries who were non-domiciled.  This would be achieved by excluding certain types of assets from the definition of(Read more)

Transposition of 4 MLD

October 24, 2016 | Wills and Probate

HM Treasury have published a consultation paper on the transposition of the Fourth Money Laundering Directive.  Subject to negotiations on Brexit, it is proposed that new legislative provisions will come into force by 26 June 2017 to implement Article 30 of the directive requiring Member States to use a central register to hold information on(Read more)

Case Summary (Challenge to Validity of Will): Elliott – v – Simmonds & Anr High Court of Justice (Chancery Division) [2016] EWHC 732 (Ch)

September 13, 2016 | Wills and Probate

In this case, an adult daughter of a deceased Testator intimated a challenge to the validity of the last Will on the basis of lack of testamentary capacity, want of knowledge and approval and/or undue influence by the sole beneficiary under that Will.  She entered a caveat but then did nothing either to commence proceedings(Read more)

Case Summary (Matrimonial Dispute – Construction of Trust as Tantamount to General Power of Appointment): MaC v MeC [2016] NZSC 29

July 11, 2016 | Wills and Probate

Mr and Mrs C were married in 1989, had two daughters who were born in 1990 and 1994, separated in 2000 and were divorced in 2009.  By the time of the separation Mr C had built up a significant saw milling and timber processing business, which operated from land and buildings in Vaughan Road, Rotorua. (Read more)

Case Summary (Farming Partnership – Rescission of Transfer for Mistake): TB & CB v PB [2016] EWHC 898 (Ch)

July 11, 2016 | Wills and Probate

The Claimants, who were father and son, farmed together in partnership Seamer Grange Farm.  There were advised to place this property in trust and that there would be no capital gains tax chargeable on the transfer.  Unfortunately, the advice which they had been given was incorrect; capital gains tax was exigible on the transfer, amounting(Read more)

STEP (Thames Valley Branch) Presentation of Multi-Disciplinary Case Study at Boyes Turner, Reading on 10 May 2016

May 12, 2016 | Wills and Probate

Head of Private Client, Christopher Parker, presented an approach from the lawyer's perspective to advising a family how to meet their different, and often conflicting, objectives based on a complex pre-retirement case history in order to achieve a tax efficient means of preserving and transmitting the family's wealth in assets totalling over £7m. whilst allowing(Read more)

Case Summary (Variation of Trusts): A & Others -v- B & Others [2016] EWHC 340 (Ch)

May 10, 2016 | Wills and Probate

This case concerned the procedure to dispense with the need for the representation of a wider class of beneficiaries who were only remotely interested under the terms of a trust which was being varied for the benefit of a narrower class of core beneficiaries.  The arrangement itself, which needed to be approved on behalf of(Read more)

Case Summary (Trust of Land): Smith -v- Herbert & Others [2014] EWHC 4177 (Ch)

May 10, 2016 | Wills and Probate

This case concerned the construction of Section 12(1)(a) of the Trusts of Land and Appointment of Trustees Act 1996.  The Claimant was a life tenant who was entitled to a one third share in the income produced by a landed estate.  The Settlement, which was originally discretionary in nature, contained an ancillary power for the(Read more)

Case Summary (Construction / Rectification of Will): Gledhill & Anr v Arnold [2015] EWHC 2939 (Ch)

March 31, 2016 | Wills and Probate

This was a claim for the construction of a Will; alternatively, for rectification of a Will.  The Testator had by Clause 3 of his 2011 Will given his half share of 1 Sherbuttgate Road, Pocklington to trustees upon trusts which conferred a life interest on the Defendant with remainder “upon the trusts hereinafter declared in(Read more)

Case Summary (Costs of Trust Litigation): Blades v Isaac & Alexander [2016] EWHC 601 (Ch)

March 31, 2016 | Wills and Probate

This case concerned trustees’ costs and their right to an indemnity in the context of trust and estate litigation.  A discretionary trust had been created by the Will of Valerie Mary Lee deceased. One of her daughters, who was a potential beneficiary under that trust, requested professional trustees, who were partners in a firm of(Read more)

Case Summary (Successive Deputies): In the Matter of H, on the application of F & M [2015] EWCOP 52

March 03, 2016 | Wills and Probate

H, who was stillborn, had been diagnosed as autistic and had poor cognitive functioning and adaptive skills, almost unintelligible speech and limited communicative ability. An only child, now aged 26 years, she lived with her parents, F & M. They applied to be appointed jointly and severally as her deputies for property and affairs and(Read more)

Case Summary (Deputy's Use of Funds): In the Matter of A, David Ross v A (by her litigation friend, the Official Solicitor) [2015] EWCOP 46

March 03, 2016 | Wills and Probate

This case involved an 18 year old, A, who had received £5m in settlement of a clinical negligence claim which had left her with cerebral palsy, epilepsy, cortical blindness, severe intellectual impairment and extreme behavioural problems. She lived at home with her parents and siblings. A professional with 25 years’ experience, David Ross of Simpson(Read more)

Case Summary (Excluded Property and Domicile): Barclays Wealth Trustees (Jersey) Ltd v HMRC [2015] EWHC 2878 (Ch)

February 16, 2016 | Wills and Probate

In this case, a non-domiciled settlor settled excluded property on the trusts of a settlement resident in Jersey. The settlor later became deemed domiciled for inheritance tax purposes, trust property was then transferred to another settlement and sold for cash that constituted UK situs property and transferred back to the first settlement and reinvested in(Read more)

Case Summary (Construction / Rectification of Will): In the Matter of the Estate of Florence Rosemary Harte Deceased [2015] EWHC 2351 (Ch)

February 16, 2016 | Wills and Probate

In this case, the Executors sought the true construction; alternatively, rectification of the Will. The Will had been so badly drafted that there were several issues, principally as to whether the Deceased’s residuary estate should be treated as comprising all of her personal and real property after the payment of debts, funeral and testamentary expenses;(Read more)