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United Kingdom decisions
Decisions matching the current search
The Privy Council held that fiduciary protectors in offshore trusts had the wider role: they may use their own judgment on consent, subject to general fiduciary duties.
Places for People Homes Ltd v Revenue and Customs (VALUE ADDED TAX - residential blocks of flats - VAT treatment of service charges - management trustee company party to tripartite lease - whether supplies my management trustee is an exempt supply of land - Sch 9, Group 1, VAT Act 1994) [2025] UKFTT 1417 (TC) (24 November 2025)
The Tribunal held that maintenance trust companies’ supplies under tripartite residential leases were taxable, not exempt land supplies, and that staff costs were not VAT disbursements.
Murphy & Ors v Revenue and Customs (CAPITAL GAINS TAX - whether the appellants have made a valid claim for relief from CGT on the disposal of shares made by Trusts of which the appellants were settlors and beneficiaries under article 14(4) of UK/New Zealand double tax agreement - whether the appellants are entitled to relief) [2025] UKFTT 1503 (TC) (01 December 2024)
The tribunal held that valid treaty-relief claims were made for CGT, but article 14(4) of the UK-New Zealand treaty did not relieve the gains; HMRC’s assessment against David Harris was invalid.
Miller & Anor v The Charity Commission for England and Wales & Anor [2023] UKFTT 805 (GRC) (21 September 2023)
The Tribunal found a cy-près occasion had arisen for Victoria Hall Trust, but held the Charity Commission’s scheme was not the most appropriate and ordered it revisited.
The Privy Council dismissed an appeal, holding that concurrent findings on Israeli matrimonial property law and Liechtenstein trust law should not be disturbed.
The Privy Council upheld the setting aside of a conveyance of land, finding Ravi was the beneficial owner and that the 2006 sale was tainted by undue influence.
The Privy Council held that NH International had no proprietary interest in the stadium project fund. The fund belonged to NS, and the appeal was dismissed.
The Privy Council restored an order for sale of land, holding that a 2001 deed was admissible as written evidence of a trust and that the purchase was tainted by illegality.
The Privy Council held that the BVI courts had jurisdiction, but set aside the ownership ruling and ordered a new trial because key reasons for rejecting evidence were not put in cross-examination.
The Privy Council dismissed Akita Holdings’ appeal, holding it liable as a knowing recipient to account for profits derived from land acquired at an undervalue.
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