In Routier and another v Commissioners for Her Majesty’s Revenue and Customs [2019] UKSC 43, the UK Supreme Court overturned an earlier Court of Appeal ruling and held that a testamentary gift of assets in the UK to a charitable trust in Jersey was entitled to inheritance tax (“IHT“) relief. The decision turned on whether … Read more
The Charity Commission has frozen the bank accounts of, and opened separate statutory inquiries into, two grant-giving charities, established for general charitable purposes, with common trustees: The Jalloh Charitable Trust (charity no. 1145466) and The Deacons Charitable Trust (charity no. 1142038). Read more
In Group Seven Limited & Ors v Notable Services LLP & Ors [2019] EWCA Civ 614, the English Court of Appeal held inter alia (overturning a first instance decision) that an accountant member of a multi-disciplinary firm of solicitors was liable as an accessory for dishonestly assisting breaches of trust. The appeal comprised multiple conjoined … Read more
In a recent decision, the English Court of Appeal has found that there was no breach of fiduciary duty where the amount of commission received by a fiduciary was not disclosed to the client. The Court established the following general principles in this case: A principal’s knowledge (even if there is no knowledge of the … Read more
The English High Court has recently issued two apparently inconsistent judgments in relation to out of time claims brought under the Inheritance (Provisions for Family and Dependants) Act 1975 (the “1975 Act“). We consider these further below. Read more
In Griffin v Higgs & Ors [2018] EWHC 2498 (Ch), the London High Court heard an appeal against a costs order which prevented the removed executors of a trust from being entitled to an indemnity from the estate in respect of their costs for the Part 8 Claim to remove them. The High Court dismissed … Read more
In Thompson v Thompson [2018] EWHC 1338, the High Court in London ruled in favour of a son who sought a declaration based on proprietary estoppel that would entitle him to inherit the family farm upon the death of his mother. We discuss this case further below. Read more
In the recent case of Lewis v Tamplin ([2018] EWHC 777 Ch) the London High Court was asked to exercise its jurisdiction to supervise trustees in the performance of their obligations by requiring trustees to give disclosure of documents requested by certain beneficiaries. The case also serves as a reminder of the rules regarding privilege … Read more
The UK Supreme Court has recently considered section 21(3) of the Limitation Act 1980 which provides or a six-year limitation period for actions by a beneficiary to recover trust property or in respect of any breach of trust (other than where the claim is based upon a fraud or fraudulent breach of trust, or where … Read more
