Private Trusts and the Court of Protection – No. 5 Chambers

Posted April 17th, 2013 in Court of Protection, damages, gifts, news, trusts by sally

“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.”

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No. 5 Chambers, 4th February 2013


Phillips v Royal Society for the Protection of Birds and others – WLR Daily

Posted March 21st, 2012 in charities, gifts, law reports, wills by sally

Phillips v Royal Society for the Protection of Birds and others [2012] EWHC 618 (Ch); [2012] WLR (D) 88

“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


Barrett v Bem (No 2); In re Lavin, decd – WLR Daily

Posted May 24th, 2011 in gifts, law reports, wills by sally

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


Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

R (Rickets) v Basildon Magistrates’ Court – WLR Daily

Posted July 16th, 2010 in charities, gifts, law reports, theft by sally
“If goods were left outside a charity shop it could be inferred that it was the owner’s intention to donate them as a gift to the shop, and they were not abandoned but remained the property of the person who deposited them until taken into the control or possession of the charity; and if some other person removed the goods in the meantime he might be found to have committed an offence of theft.”
WLR Daily, 15th July 2010
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Persche v Finanzamt Lüdenscheid – Times Law Reports

Posted February 4th, 2009 in charities, EC law, gifts, income tax, law reports by sally

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


Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Lib Dems face repaying £2.4m after Michael Brown, party’s biggest donor, convicted – The Times

Posted December 1st, 2008 in gifts, news, political parties by sally

“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.”

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The Times, 29th November 2008


Britain ‘should be ashamed of art gift law’ – The Times

Posted November 17th, 2008 in artistic works, gifts, news, taxation by sally

“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.”

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The Times, 15th November 2008


Charities face crackdown on fundraising through ‘guilt’ gifts – The Guardian

Posted May 22nd, 2008 in charities, gifts, news by sally

“Charity watchdogs are to crack down on fundraisers who send out unsolicited gifts to make potential donors feel guilty enough to give money.”

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The Guardian, 22nd May 2008


Parties miss legal deadline on gifts donations – Daily Telegraph

Posted January 26th, 2008 in elections, gifts, news, political parties, time limits by sally

“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.”

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Daily Telegraph, 26th January 2008


Will gift of £10m ‘extraordinary’ – BBC News

Posted December 4th, 2007 in gifts, news, wills by sally

“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.”

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BBC News, 4th December 2007


Taxman to question families over gifts that beat death tax – The Times

Posted September 21st, 2007 in gifts, inheritance tax, news, tax avoidance by sally

“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.”

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The Times, 21st September 2007


The Sultan, his ex-wife and the £2m ‘stolen’ by an invisible man – The Independent

Posted July 12th, 2007 in anonymity, gifts, news by michael

“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.”

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The Independent, 12th July 2007