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Trustee’s appointment set aside for undue influence
MacKay v Wesley [2020] EWHC 3400 (Ch)
In 2003, Mrs Nicola MacKay signed a deed of appointment and retirement in relation to a settlement that, unbeknownst to her, was the subject of a “round the world” Capital Gains Tax (CGT) avoidance..
Online Published Date:
31 December 2020
Appeared in issue:
Vol 34 No 10 - 31 December 2020
Knipe v British Racing Drivers’ Motor Sport Charity and Others
Knipe v British Racing Drivers’ Motor Sport Charity and Others [2020] EWHC 3295 (Ch) is the latest decision in the trusts and estates field from HHJ Matthews in Bristol (formerly Master Matthews, and before that both an academic and practising..
Online Published Date:
31 December 2020
Appeared in issue:
Vol 34 No 10 - 31 December 2020
The need for an issue in equitable mistake and rectification claims
Whiteside v Whiteside
In cases where there has been a tax mistake, for example the making of a lifetime transfer into settlement in excess of the nil-rate band without realising that this causes an immediate charge to Inheritance Tax (IHT), it can..
Online Published Date:
31 December 2020
Appeared in issue:
Vol 34 No 10 - 31 December 2020