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Stow v Stow

[2008] Ch 461

Court: High Court
Date of Judgment: 16.03.08
David Drake

The trustees brought a claim for declaratory relief to which they joined HMRC and the widow on the basis of their intimated claims against the estate.  HMRC's challenge to the High Court's jurisdiction on the basis that the fact sought to be decided was also in issue in disputed tax assessments raised against the trustees directly, was rejected by Warren J on the basis that the case fell outside the exclusive jurisdiction of the Special Commissioners.

David Drake appeared as junior counsel representing trustees whose administration of a settlement had been paralysed by their anticipation of claims, inter alia from a potentially insolvent estate of which there were no personal representatives.

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