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09 February 2010
Issue: 4243 / Categories: Tax cases , Admin
Angus v Emmott and another, Chancery Division

The taxpayer was convicted of murder in 1979 and sentenced to life imprisonment.

In 2003 his conviction was quashed by the Court of Appeal. The miscarriage of justice meant taxpayer was entitled to make a claim for substantial compensation.

He died in September 2007 leaving his claim for compensation for the benefit of his estate.

A dispute arose over the written submission drafted to support the deceased's compensation claim. The defendants who were executors of the deceased contended that the statement should not be included in the claim because it presented an inaccurate version of events.

The claimant also an executor disagreed and also sought the removal of the defendants as executors.

The court said its main duty was to see that trusts were properly executed. It could not allow...

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