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17 May 2007 / Sarah Greer
Issue: 7273 / Categories: Features , Tax
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A last resort

Is gender bias inherent in the presumption of advancement? asks Sarah Greer

Recently, the Privy Council confirmed that the equitable concept of the presumption of advancement, seen by some as a legal anachronism, and described as a “judicial instrument of the last resort” (McGrath v Wallis [1995] 2 FLR 114, [1995] 3 FCR 661), has continued to survive well into the 21st century.

GIFT OR TRUST?

In Antoni v Antoni [2007] UKPC 10, [2007] All ER (D) 335 (Feb), the Privy Council decided that the presumption of advancement applied in a case where a father had transferred shares in the family business to his children. Dr Antoni’s widow, the children’s stepmother, argued that her husband had intended the children to hold the shares on trust for him. She relied on the evidence of Antoni’s will, which left the whole shareholding of the company to her.

At first instance, although it was raised in submissions, the judge ignored the presumption of advancement entirely. He found for the widow, on the grounds that the children had

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MOVERS & SHAKERS

Payne Hicks Beach—Flora Hussey

Payne Hicks Beach—Flora Hussey

Private client department announces partner hire

Blake Morgan—Daniela Smith & Lee Fisher

Blake Morgan—Daniela Smith & Lee Fisher

Firm appoints first joint heads of Wales office

Ogier—Heidi Sandy & Farrah Sbaiti

Ogier—Heidi Sandy & Farrah Sbaiti

Global dispute resolution team promotes two partners in Guernsey and Cayman Islands

NEWS
The High Court’s refusal to recognise a prolific sperm donor as a child’s legal parent has highlighted the risks of informal conception arrangements, according to Liam Hurren, associate at Kingsley Napley, in NLJ this week
The Court of Appeal’s decision in Mazur may have settled questions around litigation supervision, but the profession should not simply ‘move on’, argues Jennifer Coupland, CEO of CILEX, in this week's NLJ
A simple phrase like ‘subject to references’ may not protect employers as much as they think. Writing in NLJ this week, Ian Smith, barrister and emeritus professor of employment law at UEA, analyses recent employment cases showing how conditional job offers can still create binding contracts

An engagement ring may symbolise romance, but the courts remain decidedly practical about who keeps it after a split, writes Mark Pawlowski, barrister and professor emeritus of property law at the University of Greenwich, in this week's NLJ

Medical reporting organisation fees have become ‘the final battleground’ in modern costs litigation, says Kris Kilsby, costs lawyer at Peak Costs and council member of the Association of Costs Lawyers, in this week's NLJ
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