Gordan v Mitchell
Saturday, 11th August 2007
[2007] All ER (D) 464 (Jul); [2007] EWHC 1854 (Ch); 30 July 2007; Evans-Lombe J
The claimant alleged that he had been assured by the defendant that when the defendant retired the claimant would become entitled to an interest in a business. He said that, in reliance on that assurance, he worked long hours at low wages for many years for the Read more
The Intrepid Trustee in the Family Division
Friday, 10th August 2007
by Leigh Sagar
In Charman v Charman (No 2) [2007] 9 ITELR 913, the Court of appeal confirmed that the rules applicable to the trusts, powers and provisions relating to settled property do have real consequences. Read more
Jones v Garnett
Friday, 10th August 2007
The House of Lords dismissed HMRC’s appeal. HMRC has issued guidance following the decision.
Avis v Turner
Friday, 10th August 2007
[2007] EWCA Civ 748; Court of Appeal, Civil Division; Ward, Chadwick and May LJJ
By a consent order in matrimonial proceedings in 1985 there was a variation of the trusts under which the matrimonial home was held: the proceeds of sale were to be held as to two thirds for the former wife and one third for the former husband. The former wife was to have the exclusive right to occupation until sale, which could not take place until sale, Read more
EU Tax Developments 2007
Friday, 10th August 2007
The Chartered Institute of Taxation has published Read more
Re Circle Trust
Friday, 10th August 2007
[2007] WTLR 631; Grand Court of the Cayman Islands; Henderson J
This case concerned the power of beneficiaries to appoint a protector of the trust: it was to be exercised in good faith for the benefit of the trust and all the beneficiaries and was reviewable by the court.
