Trusts and Estates

The appellants were the four children of Nicholas Henderson. They appealed under s42 of the Income Tax (Earnings and Pensions Act) 2003 and s207 of the Income and Corporation Taxes Act 1988, against HMRC determinations that they had all been..

In Pettigrew and Ors v Edwards [2017] EWHC 8 (Ch) Master Matthews dismissed an application for Beddoe relief by the trustees of a will trust who had been made defendants to proceedings brought against them by the life tenant. The decision is a..

The starting point in contentious probate proceedings, like any other civil claim, is that costs will follow the event pursuant to CPR 44.2(2)(a) (“the general rule is that the unsuccessful party will be ordered to pay the costs of the..