Pension Pension schemes. The Upper Tribunal (Tax and Chancery Chamber) dismissed the appeal of the John Mander Pensions Scheme Trustee Ltd from a decision of the First-tier Tribunal (Tax Chamber) (see ) against two assessments made by the Revenue and Customs Commissioners each in the sum of 475,200 under s591C of the .
Inheritance tax Business property relief. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against the decision by the First-tier Tribunal (Tax Chamber) (the FTT) that the testatrix's 25% beneficial interest in certain property which had been used as a holiday letting business had not been disqualified from being relevant business property by s 105(3) of the Inheritance Act 1984. The tribunal decided that the FTT had misdirected itself in its application of the relevant test in relation to whether the property in question consisted 'wholly or mainly of ... making or holding investments'.
Medical treatment Withdrawal of treatment. The Court of Protection considered an application by an NHS Trust in respect of a 57 year old lady who was in a permanent vegetative state. The court granted a declaration that it was was lawful and in AW's best interests to withdraw active medical treatment, including specifically artificial nutrition and hydration, albeit that that would lead to AW's death.
Rates Rateable occupation. A registered charity appealed by way of case stated against a finding of liability for non-domestic rates for two units. The Administrative Court, in allowing the appeal, held that the district judge had correctly taken into account the extent or amount of actual use of the units, but that he had erred in taking into account factors which he should not have.
Pleading Striking out. The Court of Appeal, Civil Division, reversed a decision rejecting an application to strike out the defendants' defence and counterclaim and refused to allow an amended defence and counterclaim to be advanced.
Executor and administrator Executor. The Chancery Division, in dismissing the claimants' appeal, held that s50 of the applied in the case of a person named as an executor but who had not been granted probate.
Will Validity. The deceased had made a number of wills, including a will in 2004, under which one of her children, F, was appointed as the sole executor and the beneficiary of the whole of the estate, with a gift over in default to his siblings, the claimants, S and V. The claimants brought a claim challenging the validity of the 2004 will. The Chancery Division, in dismissing the claim, held that, on the evidence, the 2004 will was valid.
Prison Prisoner. The Administrative Court made a declaration that the claimant prisoner's rights under art5(4) of the European Convention had been infringed by the delay of the Parole Board in holding the claimant's post-tariff review. The claimant's other claims, including claims for damages, were dismissed.
Will Beneficiary. The Chancery Division considered a will, which was alleged to have been produced by undue influence on the part of P, an individual whose children were to receive the residue of the testatrix's estate. The court held that P had exerted undue influence over the testator at a time when she was physically and mentally infirm. Consequently, a pronouncement would be made against the will, and an earlier will would be accepted.
Pension Pension scheme. The Chancery Division previously gave judgment finding that the previous trustee of a pension scheme had had a duty to consider adding a share of surplus in respect of a deferred member's pension at the date when the member left service. The trustee of the scheme sought the court's determination on outstanding issues. The court held that the previous trustee had complied with that duty for most of the relevant period and ruled on the date on which a new policy had been implemented.