Regina v Smith (Kim): [2013] EWCA Crim 502; [2013] WLR (D) 398
“In proceedings for a confiscation order under the Proceeds of Crime Act 2002, the fact that an offender would not be able to recover a ‘tainted gift’ from the donee did not mean that the full value of that gift should not be counted towards the recoverable amount pursuant to section 9(1)(b) of the 2002 Act.”
WLR Daily, 8th March 2013
Source: www.iclr.co.uk
“The Court of Protection has jurisdiction over the property, financial affairs and personal welfare of people who lack mental capacity to make decisions for themselves. Among its various roles the Court is responsible for determining disputes as to the registration of enduring powers of attorney (“EPA”), and Lasting Powers of Attorney (‘LPA’), appointing new trustees, authorising certain gifts and making statutory wills.”
No. 5 Chambers, 4th February 2013
Source: www.no5.com
“Where a corporation had been removed from the register of charities but had not been struck off and dissolved until after the death of the testatrix, a gift made in her will took effect notwithstanding that the corporation had ceased to exist.”
WLR Daily, 16th March 2012
Source: www.iclr.co.uk
Barrett v Bem (No 2); In re Lavin, decd [2011] EWHC 1247 (Ch); [2011] WLR (D) 171
“Section 15 of the Wills Act 1837, which made a gift to an attesting witness ‘utterly null and void’, did not extend to a beneficiary of a will who had signed a will on the testator’s behalf at his direction. However, the second rule in Barry v Butlin (1838) 2 Moo PC 480, that the court should be vigilant and jealous in examining the evidence in support of a will where a party wrote or prepared a will under which he took a benefit and should not pronounce in that instrument’s favour unless the suspicion were removed and it were satisfied that the true will of the deceased was expressed therein, should apply with additional force where the agent of the testator who signed the will was a beneficiary under it.”
WLR Daily, 19th May 2011
Source: www.iclr.co.uk
Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
Persche v Finanzamt Lüdenscheid
Court of Justice of the European Communities
“Article 56 EC on the free movement of capital enabled eligible tax deductions on gifts made to charitable bodies in the taxpayer’s state also to be claimed on gifts made to charities within the European Union outside the taxpayer’s state.”
The Times, 3rd February 2009
Source: www.timesonline.co.uk
Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.
“The Liberal Democrats could be forced to surrender a record gift of £2.4 million after a police investigation discovered that the party’s biggest donor was a bogus business.”
The Times, 29th November 2008
Source: www.timesonline.co.uk
“Britain should be ‘shamed’ into revising laws that make it easier for American collectors to donate art to our museums and galleries than Britons, the director of the British Museum says today.”
The Times, 15th November 2008
Source: www.timesonline.co.uk
“Charity watchdogs are to crack down on fundraisers who send out unsolicited gifts to make potential donors feel guilty enough to give money.”
The Guardian, 22nd May 2008
Source: www.guardian.co.uk
“The Labour Party has repeatedly failed to declare donations totalling more than £2.8 million to electoral regulators within the legal time limit, it emerged last night.”
Daily Telegraph, 26th January 2008
Source: www.telegraph.co.uk
“The will of an 89-year-old woman who left £10m to an Essex restaurateur has been described as ‘extraordinary’ and ‘troubling’ by a High Court judge.”
BBC News, 4th December 2007
Source: www.bbc.co.uk
“The taxman has begun a crackdown on people who try to avoid the burden of inheritance tax by making gifts to friends or relatives before they die.”
The Times, 21st September 2007
Source: www.timesonline.co.uk
“It is one of the most extraordinary court dramas of recent times, involving the Sultan of Brunei’s former wife, a fortune teller and a £2m gift to a man who may never have existed. But until yesterday, when three judges at the Court of Appeal ruled against the Sultan of Brunei’s right to anonymity in the case, its bizarre details had not been connected to him.”
The Independent, 12th July 2007
Source: www.independent.co.uk
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