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United Kingdom Case Law

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Contract law [2022] UKPC 10

Nature Resorts Ltd (Appellant/Cross-respondent) v First Citizens Bank Ltd (Respondent/Cross-appellant) (Trinidad & Tobago)

The Privy Council dismissed Nature Resorts Ltd’s appeal on undue influence, holding any presumption was rebutted by the facts. It declined to decide the financial assistance issue.

  • Undue influence
  • Financial assistance by company
  • Mortgage enforceability
  • Statutory interpretation
  • Illegality in contract
  • Undue-influence
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Tax law [2019] UKFTT 259 (TC)

Wesley & Anor v Revenue & Customs (CAPITAL GAINS TAX - Potential liability of the Appellants to CGT liabilities of a trust)

Wesley & Anor v Revenue & Customs (CAPITAL GAINS TAX - Potential liability of the Appellants to CGT liabilities of a trust) [2019] UKFTT 259 (TC) (15 April 2019)

The tribunal allowed the second appellant to add new grounds based on mistake, undue influence, and non est factum in a CGT trust appeal.

  • Capital gains tax
  • Trustee liability
  • Mistake
  • Undue influence
  • Non est factum
  • Jurisdiction of tribunal
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Tax law [2019] UKFTT 259

Wesley & Anor v Revenue & Customs (CAPITAL GAINS TAX - Potential liability of the Appellants to CGT liabilities of a trust)

Wesley & Anor v Revenue & Customs (CAPITAL GAINS TAX - Potential liability of the Appellants to CGT liabilities of a trust) [2019] UKFTT 259 (TC) (15 April 2019)

The Tribunal allowed a late application by the second appellant to add grounds based on mistake, undue influence, and non est factum in a CGT trust dispute.

  • Capital gains tax
  • Trustee liability
  • Mistake
  • Undue influence
  • Non est factum
  • Jurisdiction
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Wills and succession [1909] UKHL 639

Lows v. Guthrie and Another (Low's Trustees)

Lows v. Guthrie and Another (Low's Trustees) [1909] UKHL 639 (26 March 1909)

The House of Lords dismissed a challenge to a will, holding there was no evidence of undue influence or fraud and that the attestation objection failed.

  • Attestation of wills
  • Undue influence
  • Fiduciary benefit under will
  • Burden of proof in will challenges
  • Wills-and-succession
  • Undue-influence
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United Kingdom decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.