- Home/Publications/Trusts and Estates
Howe v Gossop: Relief for estoppel
In the recent decision Howe v Gossop [2021] EWHC 637 (Ch) Mr Justice Snowdon was required to consider an interesting issue which crops up for discussion from time to time about the doctrine of proprietary estoppel, namely the relationship between..
Online Published Date:
30 July 2021
Appeared in issue:
Vol 35 No 6 - 05 August 2021
From the midnight hour to the Supreme Court: Expiry of limitation periods in trusts litigation
The Supreme Court in Matthew and Others v Sedman and Others [2021] UKSC 19 has provided much needed clarification on the calculation of limitation periods in trusts litigation cases where the cause of action accrues at midnight. The decision..
Online Published Date:
30 July 2021
Appeared in issue:
Vol 35 No 6 - 05 August 2021
CGT and the settlement of Chancery litigation – when are rights chargeable “assets”?
This is the first of a series of articles on the issue of when Capital Gains Tax (CGT) is payable upon the settlement of Chancery litigation. This instalment considers the question of when rights, and in particular rights to sue another, are..
Online Published Date:
30 July 2021
Appeared in issue:
Vol 35 No 6 - 05 August 2021