Source: All England Reporter
Publisher Citation: [2017] All ER (D) 75 (Dec)
Neutral Citation: [2017] EWHC 3116 (Ch)
Court: Chancery Division

Chief Master Marsh

Representation Albert Sampson (instructed by the NCA) for the NCA.
  D appeared in person.
  Jacob Gifford Head (instructed by Benson Ingram Law LLP) for F.
Judgment Dates: 7 December 2017


Practice - Pre-trial or post-judgment relief - Determination of whether taxpayer being beneficial owner of property and of whether interim charging order should be continued

The Case

Practice Pre-trial or post-judgment relief. The first defendant was the beneficial owner of a property, despite a transfer of the legal title to the interested party in the proceedings. The Chancery Division held that there had been a presumption of a resulting trust where the transfer had been gratuitous and that that presumption had not been displaced on the facts. In those circumstances, and where the claimant National Crime Agency had obtained summary judgment against the first defendant concerning unpaid tax, an interim charging order was made final.

Practice Areas

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