Mention the doings of the EU and most people’s eyes roll upwards or glaze over, particularly if it is a topic headed, snappily “Proposal for a Council Regulation on jurisdiction, applicable law and the recognition and enforcement of decisions regarding the property consequences of registered partnerships”. Despite this common reaction, sometimes the EU takes on difficult [...]
Read moreUn-named, but one for the boys?
The Telegraph reported last Wednesday (“Wife loses bid for bigger payout from estranged husband”, Victoria Ward) on an anonymised judgment handed down by Mr Justice Mostyn, resolving the financial claims of 2 divorcing Americans. At issue was the division of the family’s estimated wealth of £9.714 million. The wife, aged 46, wanted her husband’s pre-marriage assets of £2.1 [...]
Read morePitt v Holt and Futter v Futter (aka Hastings-Bass revisited) – one up to the Revenue
The story so far. Hastings-Bass, a case decided in 1975, gave life in legal terms to the proposition that should a trustee (or a person acting in a similar capacity such as a Court of Protection deputy) make a decision (otherwise known as “the exercise of a discretionary dispositive power”) with unforeseen but adverse fiscal consequences through, say, [...]
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June 14, 2011
