Charitable gifts revert to the donor, or his or her heirs, if they cease to be used for the purpose specified by the donor. The Court of Appeal applied that principle in a case concerning a wealthy financier’s early 20th century gifts of land for
Self-employed people are responsible for sorting out their own tax affairs and a little professional assistance in doing so can pay dividends in the end. That, however, certainly did not happen in one case in which a military historian who failed to declare income of
Not every eventuality can be foreseen by those who draft trust deeds and, over time, the powers granted to trustees can prove inadequate to their task. However, as a case concerning a nationally important stately home showed, the High Court can step in to make
When money passes between family members without legal advice, it is only too common for disputes to arise as to whether the sums concerned were meant as gifts, or something more. Exactly that happened in one case, in which a mother and son ended up
