Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Issue of confidentiality

07 October 2014
Issue: 4472 / Categories: Tax cases , Inheritance Tax

HG Kousouros v R O’Halloran & A Aresti, High Court (Chancery Division)

The claimant K and the second of two defendants A were brother and sister. Their father bought a house in England in 1960 and died in Cyprus 47 years later. A instructed solicitor H the first defendant to recover her share of her father’s English estate.

An issue arose as to whether a property was part of the estate. H was asked by the claimant to transfer the property into his name – which led to a potential conflict of interest between H’s duty to act on behalf of A and his duty to act on behalf of the estate. He stopped acting for A in October 2010.

K began proceedings against A and H on the basis he was entitled to the entire beneficial interest in the property which he claimed did not form part of the estate. His sister disputed the...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
back to top icon