“We use cookies to improve your website experience. To learn about our use of cookies and how you can manage your cookie settings, please see our Cookie Policy. By continuing to use the website, you consent to our use of cookies.” Close
National Iranian Oil Company and Another v Crescent Gas Corporation Ltd [2025] EWCA Civ 1211
The Court of Appeal’s decision in National Iranian Oil Company and Another v Crescent Gas Corporation Ltd [2025] EWCA Civ 1211 raises important considerations on the scope of section 53(1)(b) LPA and the consequences of non-compliance in the context of insolvency proceedings.
In this case HHJ Paul Matthews, sitting as a Judge of the High Court, dismissed the appeal of Julian Fernandez against an order removing him as executor of the estates of his parents and as a trustee of a lifetime trust his parents had executed.
Only logged in subscribers have access to the PDF issue library. Log in to continue or subscribe now
One of the most basic Inheritance Tax mitigation strategies is to make a Potentially Exempt Transfer and to survive for seven years. It is generally well understood that if there is a reservation of benefit, the seven-year survival period will not start running until the reservation of benefit is removed.
This article considers two recent judgments given after the taking of trust accounts. The first is Master Marsh’s decision in Hubbard v Hubbard [2025] EWHC 855 (Ch). The second, Master McQuail’s judgment in Walker v Somboonsarn [2025] EWHC 1643 (Ch). These judgments offer rare guidance into the practice on the taking of an account.
The recent decision of Costs Judge Brown in Reeves v Frain and Others [2025] EWHC 185 (SCCO) (“the Costs Judgment”) is a timely reminder for contentious probate litigators to consider their funding arrangements and retainers with care.
In the present case the probate valuation was outdated and unreliable, with the company controlled by family members (with their own interests), reluctant to provide the information necessary for a proper valuation. The question arose: could the court compel disclosure from the company to enable proper valuation, or did the parties have to proceed with inadequate information?
This important appeal arose out of proceedings brought under the Matrimonial Causes Act 1973 for the division of assets upon divorce. In determining the fair outcome to which the parties are entitled, several guiding principles have been developed. One of those principles is the sharing principle, pursuant to which property is classified as either matrimonial or non-matrimonial and such of the property as is deemed to be matrimonial is shared, usually but not invariably on an equal basis. This was the issue with which this appeal was concerned.
The Privy Council in Ashley Dawson-Damer v Grampian Trust Company Ltd and Another [2025] UKPC 32 has unanimously dismissed the appeal of Mrs Ashley Dawson-Damer from the Bahamian Court of Appeal.
Notice is a familiar and important concept to trust lawyers. Paradigmatically, it is a key component of the defence of bona fide purchaser without notice, which determines whether a person takes a legal property interest subject to, or free from, an equity or equitable proprietary interest of another.
The appellant was the trustee of a settlement known as the Tiodab Trust (the “Trust”). The dispute related to whether Inheritance Tax was payable on the Trust’s 10th anniversary.
The “profit rule” is the latest equitable principle to be given a firm shake by those who favour the supposed predictability of common law principles.
It is often desirable to obtain copies of a deceased person’s health records for the purpose of advising on the merits of a potential probate claim as defined by CPR 57.1(2)(a).
On 12 March 2025, HHJ Matthews (sitting as a judge of the High Court) handed down judgment in Patel v Patel [2025] EWHC 560 (Ch). The claim involved a dispute as to the funeral arrangements for Bhikhubhai Patel (“Mr Patel”), who died in December 2024 without leaving clear instructions as to his funeral wishes.
A recent unreported decision of the High Court provides helpful clarity in relation to the effectiveness of agreements between beneficiaries in estates affected by the forfeiture rule, such as in cases involving assisted dying.
The recent decision of Caroline Shea KC (sitting as a Deputy High Court Judge) in Khatun v Hasan and Another [2025] EWHC 1658 is a rare example of a successful challenge to a will based on an allegation of forgery.
Lloyd’s is the registered trademark of the Society Incorporated by the Lloyd’s Act 1871 by the name of Lloyd’s.