Trusts Newsletter – Winter 2023

A digest of some interesting cases over the last 6 months:-

  • Trusts
  • Tax
  • Wills
  • Probate

PROBATE, WILLS – Sangha v. Sangha [2023] EWCA Civ 660

The presumption against intestacy is ‘not… enough to overcome the natural meaning of the general revocation clause’ in the Will.

PROBATE, WILLS – Jones & Ors v. Jones [2023] EWHC 1457 (Ch)

Undue influence where ‘increasingly isolated… from other members of the family’ by daughter.

TAX, PROBATE – Shah [2023] UKFTT 00539 (TC)

Domicile of choice in England acquired and not abandoned, even though the Wills declared a domicile in India.

PROBATE, WILLS – McLean v. McLean [2023] EWHC 1863 (Ch)

The argument that estoppel would be sufficient to establish mutual wills ‘has a significant degree of plausability’.

TAX – HMRC v. A Taxpayer [2023] UKUT 182 (TCC)

Moral obligations are not ‘exceptional circumstances’ when calculating the number of days in the UK for the ‘Statutory Residence Test’ for tax.

PROBATE – Winter & Anor v. Winter [2023] EWHC 2393 (Ch)

The benefit of a share in the partnership and shares in the family company worth £2million does not outweigh detriment in a claim for proprietary estoppel.

PROBATE – Vasami & Anor v. Hack [2023] EWHC 2431 (Ch)

No detrimental reliance and no proprietary estoppel where ‘paid a wage, had free occupation of the farmhouse… with bills paid, and could and did undertake other paid employment’.

PROBATE – Archibald (Dec’d) & Anor v. Stuart [2023] EWHC 2515 (Ch)

A claim by a child under the 1975 Act does not survive his or her death, and a usual relationship between parents and daughter/son-in-law does not give standing to the surviving spouse to bring a claim.

TRUSTS – NatWest & Ors v. Ludlow Trust Co [2023] EWHC 2532 (Ch)

The Court is willing to exercise its power to appoint new trustees under s.41(1) Trustee Act 1925 where the current trustees have divested themselves of their trust administration business.

PROBATE – Richefond & Ors v. Dillon [2023] EWHC 2796 (Ch)

Executors to pay their own legal costs in a claim to propound a Will where they failed to investigate ‘potential uncertainties’ prior to issuing proceedings, and failed to take a neutral stance.

TRUSTS – Zedra Fiduciary Services v. HM Attorney General [2023] EWCA Civ 1332

‘It is not right… to pick out only one element (or two elements) of the spirit of the gift without regard to the remaining elements’ when considering the appropriate application of funds, held on charitable trusts under a cy-pres scheme, pursuant to s.67 Charities Act 2011.

PROBATE – King v. King [2023] EWHC 2822 (Fam)

‘Special circumstances make it necessary and expedient to pass over the claims of both [sons to administer the estate]… and to appoint an independent professional’.

PROBATE – Stoney-Anderson v. Abbas [2023] EWHC 2964 (Ch)

An executor loses indemnity for costs in fighting his removal ‘when it ought to have been obvious that… the administration of the estate would not be carried out effectively and properly as long as he remained’.

Read more about Magdalen Chambers here.