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Trust & trustee

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

Pillsbury—Lord Garnier KC

Pillsbury—Lord Garnier KC

Appointment of former Solicitor General bolsters corporate investigations and white collar practice

Hall & Wilcox—Nigel Clark

Hall & Wilcox—Nigel Clark

Firm strengthens international strategy with hire of global relations consultant

Slater Heelis—Sylviane Kokouendo & Shazia Ashraf

Slater Heelis—Sylviane Kokouendo & Shazia Ashraf

Partner and associate join employment practice

NEWS
The government’s plan to introduce a Single Professional Services Supervisor could erode vital legal-sector expertise, warns Mark Evans, president of the Law Society of England and Wales, in NLJ this week
Writing in NLJ this week, Jonathan Fisher KC of Red Lion Chambers argues that the ‘failure to prevent’ model of corporate criminal responsibility—covering bribery, tax evasion, and fraud—should be embraced, not resisted
Professor Graham Zellick KC argues in NLJ this week that, despite Buckingham Palace’s statement stripping Andrew Mountbatten Windsor of his styles, titles and honours, he remains legally a duke
Writing in NLJ this week, Sophie Ashcroft and Miranda Joseph of Stevens & Bolton dissect the Privy Council’s landmark ruling in Jardine Strategic Ltd v Oasis Investments II Master Fund Ltd (No 2), which abolishes the long-standing 'shareholder rule'
In NLJ this week, Sailesh Mehta and Theo Burges of Red Lion Chambers examine the government’s first-ever 'Afghan leak' super-injunction—used to block reporting of data exposing Afghans who aided UK forces and over 100 British officials. Unlike celebrity privacy cases, this injunction centred on national security. Its use, the authors argue, signals the rise of a vast new body of national security law spanning civil, criminal, and media domains
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