Futter and Another Vs. the Commissioners for Her Majesty's Revenue and Customs

Decided On : May-09-2013

Court : UK Supreme Court

LAW: Introduction 1, Ch 25, the Perpetuities and Accumulations Act 1964, section 32, the Trustee Act, Ch 25, section 31, the Trustee Act 1925, section 31, the Trustee Act 1925, section 31, section 31, section 31, section 32, the Trustee Act 1925, the Pension Schemes Act 1993, section 87, section 2(4, the Finance Act 2008, the Mental Health Act, the Official Solicitor, section 89, the Inheritance Tax Act, section 89, section 61, the Trustee Act, Ch 25, section 2(4, The Futter No 3 and No 5, section 89, the Inheritance Act 1984, No 5, section 87, No 5, the Mental Health Act, the Official Solicitor the Court of Protection

PERSON: Neuberger, Lady Hale, Carnwath, Pitt, Mettoy, Pitt Mrs Pitt, Mettoy, Hastings, Hastings, Hastings, Mettoy, Ogilvie v Allen, Millett J, Longmore LJ, Mummery LJ, Hastings, Pitt, Lloyd LJ, Hastings, Hastings, Barr, Hastings, Charles Mitchell, Hastings-Bass, Mitchell, Hastings-Bass, Chadwick LJ, Woolf, Mummery LJ, Barr, Hastings, Gibbon v Mitchell, Jonathan Sumption QC, Law, Pilkington, Vestey, Vestey, Lloyd LJ, Vestey, Edmund Vestey, Buckley LJ, Lloyd LJ, Sieff, Hastings-Bass, Lloyd LJ, Hastings-Bass, Buckley LJ, Buckley LJ's, Lloyd LJ, Lloyd LJ, Mettoy Warner, Mettoy Co Plc, Buckley LJ's, Edward Nugee QC, Pilkington, Nugee, Nugee, Lillyman, Richard Scott V-C, Ombudsman, Mettoy, Buckley LJ's, Green v Cobham, Jonathan Parker, Breadner, Breadner, Barr, Sieff, Barr, Barr, Barr, Barr, Lightman J, Hastings, Stannard, Lightman J, Pitt, Lightman J, Barr, Lightman J, Lightman J, Sieff, Lloyd LJ, Bedford, Ogilvie v Littleboy, Ogilvie v Allen, Hastings, Lloyd LJ, Lloyd LJ, Sieff, Mark Futter, Futter, Cutbill, Cutbill, Futter, Futter, Futter, Cutbill, Futter, Schedule 2, Futter, Futter, Cutbill, Sieff, Andrew Park, Smithson, Hamilton, Robert Englehart QC, Pitt, Pitt, Millett J, Hastings, Barr, Sieff, Pitt, Derek Pitt, Mrs Patricia Pitt, Pitt, Frenkel Topping, Frenkel Topping, Mrs Pitt, Pitt, Robert Englehart QC, Mrs Pitt, Pitt, Frenkel Topping, Pitt, Hastings, Hastings, Sieff, Barr, Mrs Pitt, Lloyd LJ's, Hastings, Hastings, Paragraphs 1 to, Paragraphs 29 to, Vestey, Buckley LJ's, Paragraphs, Barr, Lloyd LJ's, Futter, Pitt, Pitt, Hastings-Bass, Lloyd LJ, Lightman J, Lloyd LJ, Hastings, Barr, Lloyd LJ, Sieff, Barr, Barr, Hastings, Lloyd LJ, Sieff, Hastings, Barr, Hastings, Robert Ham QC, Hastings, Christopher Nugee QC, Hastings, Hastings, Lightman J, Barr, Lightman J, Kerr, Kerr, Fox LJ, Mustill LJ, Kerr, Kerr, Kerr, Hastings, Kerr, Nugee, Fry LJ, Bowen LJ, Fry LJ, Lloyd LJ, Hastings-Bass, Barr, Hastings, Barr, Cutbill, Lightman J, Barr, Hastings, Futter, Cutbill, Pitt, Norris, Sieff, Barr, Cutbill, Futter, Futter, Hastings, Nugee, Walker v Geo H Medlicott, Hastings, Pitt, Frenkel Topping, Mrs Pitt, Lloyd LJ, Hastings, Buckley LJ's, Buckley LJ, Buckley LJ's, Stannard, Hastings, Lloyd LJ, Cloutte v Storey, Pitt, Lloyd LJ, Cutbill, Cutbill, Futter, Futter, Cutbill, Futter, Cutbill, Cutbill, Pitt, Pitt, Pitt, Hastings, Ogilvie, Lloyd LJ, Mrs Ogilvie, Mrs Ogilvie, Byrne J, Byrne J, Trustees, Mrs Ogilvie, Smith, Smith, Harding, Smith, Mrs Ogilvie, Harding, Sutherland, Ogilvie v Littleboy, Mrs Ogilvie's, Maste

ORG: Clarke, Hastings-Bass, Hastings-Bass, the Court of Appeal, Hastings-Bass, CLJ, Warner, the Court of Protection, Norris J, EWHC, un, the Commissioners of HM Revenue, Customs, the Commissioners of Inland Revenue, the Court of Appeal, the Supreme Court, the Court of Appeal, Stannard v Fisons Pension Trust Ltd, the House of Lords, the Supreme Court, Lloyd LJ, the Court of Appeal, Lloyd LJ's, Norris J in, Hastings-Bass, Abacus Trust Co, EWHC 114, LQR 35, the Court of Appeal's, the Court of Appeal, LJ, the Chancery Division, Scott v National Trust for Places of Historic Interest, the Court of Appeal, Edge v Pensions Ombudsman, Equitable Life Assurance Society v Hyman, the Court of Appeal, Lloyd LJ, Abacus Trust Co, Lloyd LJ's, Lindley LJ, the House of Lords as Ogilvie v Allen, EWHC 118, Marshall v NM Financial Management Ltd, the Court of Appeal, the Perpetuities and Accumulations Act 1964, Hastings-Bass, Buckton's Settlement Trusts, Abrahams' Will Trusts, Hastings-Bass, AC 612, the House of Lords, the Court of Appeal, the House of Lords, Abrahams, Hastings-Bass, the Court of Appeal Lloyd LJ, the Court of Appeal, the Court of Appeal, Hastings-Bass, Evershed MR's, the Court of Appeal, the Court of Appeal, Hastings-Bass, Hastings-Bass, Norris J, Carole, Hastings-Bass the Court of Appeal, Fox, EWHC, the Court of Appeal, Buckley LJ's, Abrahams, Cross J's, Hastings-Bass, the Court of Appeal, Buckley LJ's, Lloyd LJ's, Mettoy Pension Trustees Ltd v Evans, Warner, Warner, Warner, Hastings-Bass', Warner, Abrahams, Hastings-Bass, Warner, Warner, Lloyd LJ's, Hastings-Bass, Buckley LJ's, Warner, Warner, the Court of Appeal, the Court of Appeal's, Lloyd LJ, Stannard v Fisons Pension Trusts Ltd, Hastings-Bass, the Court of Appeal, The Court of Appeal's, Hastings-Bass, Abacus Trust Co, National Society for the Prevention of Cruelty to Children, Granville-Grossman, Abacus Trust Co, Lloyd LJ, Fox, Abacus Trust Co, Coopers, Lybrand, IoM, IoM, Coopers, Lybrand, Ward-Thompson, IoM, the London Stock Exchange, Warner, Hastings-Bass, the House of Lords', Hastings-Bass, Lloyd LJ's, the Court of Appeal, Turner v Turner, The Court of Appeal, I., Fox, the Court of Appeal, Lloyd LJ, Lloyd LJ, Abrahams, Lloyd LJ, Fox, the Taxation of Chargeable Gains Act, Schedule 21, Norris J, Lloyd LJ, Fox, Pitt v Holt, Norris J the Revenue, Norris J, Lloyd LJ, Fox, Lloyd LJ, the Court of Protection, the Derek Pitt Special Needs Trust, the Court of Protection, SNT, SNT, Fox, Lloyd LJ's, Abrahams, Hastings-Bass, Hastings-Bass, LJ, LJ, Lloyd LJ, Court of Appeal, Farwell LJ, Lloyd LJ, I., Farwell LJ's, Court of Equity, Lloyd LJ, AC 424, Wilberforce, Court, Upjohn, Wilberforce, Warner, Lloyd LJ, the Public Trustee, Lofthouse, Bacon V-C, the Court of Appeal, Lloyd LJ, Fox, Turner, Mervyn Davies, Fox, Norris J, Lloyd LJ's, Lloyd LJ, the Court of Appeal, Warner, Hastings-Bass, the Court of Appeal, Kerr v British Leyland, British Leyland, Legal and General, The Court of Appeal, Caulfield, Fox LJ, Court, Mihlenstedt v Barclays Bank International Ltd, The Court of Appeal, the Court of Appeal, Dunn v Flood, The Court of Appeal, Baggallay LJ, the Court of Appeal, the Privy Council, the Supreme Court of, National Trustees Co of, Australasia Ltd v, AC 373, Lloyd LJ, Scott, Warner, Lloyd LJ, Warner, Warner, Hastings-Bass, Warner, Ward-Thompson's, C and L, C and L, C and L Isle of Man, Ward-Thompson, Ward-Thompson, Abacus Trust Company, NSPCC, Norris J, Norris J's, Fox, Norris J, The Court of Appeal, Norris J, Court, correct &ldquo, Lord Truro LC, Beloved Wilkes's Charity, Kerr v British Leyland (Staff) Trustees Ltd, Lloyd LJ, Philip Jones QC, Court of Appeal, the Court of Protection, Hastings-Bass, Warner, the Court of Appeal, AC 424, TCGA, CGT, the Court of Appeal, Lloyd LJ's, the House of Lords, the Charity Commissioners, the Society of Friends, the Court of Appeal, the Court of Appeal Lindley LJ, the Charity Commissioners, the Court of Appeal, the Society of Friends, Lindley LJ, the House of Lords (Ogilvie v Allen, Halsbury LC

CARDINAL: One, 293, 294, 306, 1, 2., one, 3. Futter, 982, 2, two, 34, 4. Rescission, 15, 294, 1, 5, 2011, 227, 230, 226, 6., 21, two, 36, 37, 8., one, 122, 41, three, 9, 227, three, 10, 717, one, 11, 2000, 628, 1, 20, 235, 29, three, 12, 164 to 220, 13, 399, 400, 15, 294, 1, 13, One, 1, 1, 2, 783, 14, 15, 1, 16, one, 17, one, up to half, 30, 18, 1, three, 33 to 67, three, two, 19, 20, 220, 221, 21, 485, 485, 22, 1, 46 to 67, 23, one, 39-41, 24, 1, 2, 25, 66, 1, 2, one, about section 31, two, 1, 26, two, 27, 13, 13, 28, 13, 1, 1628A-1630A, 24, 29, 30, 31, 2000, 34, 820, 61, 36, 1, 38, 13, 20, four, 1, 2, 3, 4, 39, 40, 23, 1, 41, two, 92 and 93, 27, 43, 34, 1, one, two, 115, 119, 98, 101, 13, 399, 15, 294, 114, 119, two, two, 48, three, 2, 24, 49, two, four, 50, 3, 2008, 1, 52, 1, 57, three, 1, 28, 52, 32, 33, 147, 159, at least half, 55, two, 56, 22, three, 57, 28, two, 67, 24, 68, 91, 92 to 131, 132, 145, 146, 163, 164, 223, 224, 226, 59, five, 233, 238, 60, 61, 62, 1, two, 31, 98, 1911, 1, 31, 63, 102, 118, 448, 1, 64, two, One, 2, one, 29, 921, three, 7, 754, 65, 115, 66, 67, 106, 109, 68., 69, 3, 130, 70, 127, 71, 72, 16 to 20, 2000, 627, 1, three, 1, 2, 3, 73, 64, 74, 75, 522, 1, 2, 3, 4, 28, 586, 73, p594, pp593-594, 79, 1899, 1, 1905, 124, one, 80, 81, 717, 82, 1, 71, 124, three, 72, 83, 84, 27, one, 27, 1, 2, 3, 85, 86, 982, 1, 22, 87, 88, 81, 84, 3, 440, 448, 89., 128, 90, 1, two, one, 91, 127, 70, 24, 34, 63, 93, 99, 94, 95, 138, 96, two, 97, 161, 151, 98, 99, two, 862, 1, 2, 3, 4, 5, 100, 903, 50, 901, 101, 13, 399, 400, 401, 102, 15, 294, 295

DATE: 1975, 2009, 1990, 1587, the turn of the century, 2010, 2010, 1991, 1899, 1990, 1304, 1309, 2012, 2003, 2003, 2006, 2012, 20-year, 1998, 2002, 2003, 1897, 1899, a century, 1990, 1304, 2008, 2009, 1995, 1461, 1997, 1527, 1990, about 50 years ago, 1963, 1964, 1969, 1975, 1925, 1964, only two years old, 1959, five years, 1935, 21 years, 1935, 1951, 1969, 1975, half-yearly, 1951, 1957, 1958, 1959, 1960, 2005, 2005, 43, 44, 1869, 53-56, 41, 1990, 1587, 1983, 1980, 1980, 1983, 1984, 1983, 13., 1990, 1587, 1626A, 1621H, 1622, 1623, 1626D, 32, the 1990s, 1998, 1991, 35, about the year 2000, January 2000, 2002, 2001, 1344, 2001, 2003, 2005, 1992, 37, 22 April 1992, August 1992, 2002, 1994, 21, 1990, 1587, 1625, several years later, 42, 1984, 44, 2005, 45, 2001, 1897, 1899, 46, Futter v Futter: The, 47, 1992, 1985, 2004, 31 March 2008, 3 April 2008, 1998, April 2008, 1453, 2010, 1199, 18. 51, the first day, 1990, 1304, 1309-1310, 53, 2007, 74, 1990, 1983, 1994, 54, 1984, 2004, 2010, 2003, 2006, 2007, 58, 1964, 1911, one day, 1971, 1990, 1587, 1617-1618, 1918, 1885, five year old, 1878, 86, 2003, 1984, 2003, 1990, 1587, 1625, 1986, 2001, 1071, 1080, 28 June 1978, 15 years, 76, 1989, 1885, 1998, 1990, 1587, 1625-1626, 1975, 2003, 2001, 1344, 3 April 1998, the end of the 1997-98 financial year, Wednesday, 1 April 1998, Friday, 3 April, 2010, 18 January 2010, the first day, 2010, 1199, 1851, 1999, 1971, March, April 2008, January 2008, 27 March 2008, 28 March 2008, 1 September 1994, 1 November 1994, the end of the 19th century, 1887, Seven years later, nine-day, 1897, 1899

GPE: Mettoy, Futter, Ogilvie, Hubbard, Vestey, Pilkington, Abrahams, Mettoy, Vestey, Mettoy, Mettoy, Mettoy, Mettoy, Abacus, Abacus, Abacus, Abacus, Abacus, Abrahams, Pilkington, Pilkington, Abrahams, Mettoy, Abacus, Howland, Howland, Abrahams, Pilkington, Futter, the United Kingdom, London, Futter, Mettoy, Mettoy, Barr, Baden, Mettoy, Futter, Futter, Mettoy, angina, Mettoy, Perrins, Victoria, Victoria, Mettoy, Futter, London, Futter, Mettoy, Baden, Futter, Futter, London, Suffolk, London, Suffolk

ORDINAL: first, first, first, first, first, first, first, second, third, first, first, first, first, first, third, third, second, first, first, first, second, second, second, first, third, fourth, First, second, first, first, first, fifth, first, first, first, first, second, first, third, first, tenth, first, second, First, Second, Third, first, second, first, first, first, first, third, first, first, second, second, fourth, fifth

WORK_OF_ART: 2 All ER 705, Lightman J, Abacus, Lightman J, Lightman J, Legal and General, 2 All ER 705

PRODUCT: Griffiths, LR 8 Eq 165, CDC 1

LOC: Abrahams, Abrahams, the Isle of Man, L Isle of Man, L Isle of Man, the Isle of Man

FAC: Wollaston v King, pp 456-457

LANGUAGE: English, English, Klug, English

PERCENT: 40%, 60%, 60%

MONEY: 36,000, 1.2, 100,000, between £200,000 and £300,000, about £188,000, 862

NORP: British, Australian

TIME: last-minute