||All England Reporter
|| All ER (D) 75 (Dec)
|| EWHC 3116 (Ch)
Chief Master Marsh
||Albert Sampson (instructed by the NCA) for the NCA.
||D appeared in person.
||Jacob Gifford Head (instructed by Benson Ingram Law LLP) for F.
||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
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.
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