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20 November 2015
Issue: 7677 / Categories: Case law , Law digest , In Court
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Trust & trustee

Barclays Wealth Trustees (Jersey) Ltd and another v Revenue and Customs Commissioners [2015] EWHC 2878 (Ch), [2015] All ER (D) 89 (Nov)

The Chancery Division dismissed the appellant taxpayers’ appeal against a determination of a liability for inheritance tax said to have arisen in relation to the 10-year charge applicable to trusts. It held that, on the correct interpretation of the Inheritance Act 1984, the property in question was not “excluded property” and so the 10-year charge applicable to trusts would apply.

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MOVERS & SHAKERS

Carey Olsen—Patrick Ormond

Carey Olsen—Patrick Ormond

Partner joinscorporate and finance practice in British Virgin Islands

Dawson Cornwell—Naomi Angell

Dawson Cornwell—Naomi Angell

Firm strengthens children department with adoption and surrogacy expert

Penningtons Manches Cooper—Graham Green

Penningtons Manches Cooper—Graham Green

Media and technology expert joins employment team as partner in Cambridge

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The winners of the LexisNexis Legal Awards 2026 have now been announced, marking another outstanding celebration of excellence, innovation, and impact across the legal profession
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