The court ratified past and future gifts from the P's estate according to the OS's submissions.
The P was very wealthy with an estate worth in excess of £17 million. He had no children but several siblings who applied to have various past gifts ratified by the court as well as future gifts. The application was made for tax reasons. The OS made alternative submissions.
The court ruled that the factors in favour of the proposed gifts supported by the OS outweighed the factors against those gifts and the factors in favour of the gifts proposed by the applicant.
Read the full text of the judgment on Bailii
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