![CA-2025-001477 - [2025] EWCA Civ 1360](https://backend.juristeca.com/files/emisores/logo_Sjvxvlx.png){kind=logo}
The Argument Advanced Now
The Argument Advanced Now
Towards the end of his oral submissions, Mr Butler indicated that the essence of Disputed Head 7 was that, because of the defects, the Wilsons gifted the flats to their daughters later than they would have otherwise done. That in turn incurred a greater risk of an inheritance tax liability which would not otherwise have arisen.
- Heading
- LORD JUSTICE COULSON
- 2.The Background Facts
- The Pleaded Case
- The Wilsons’ Schedule of Loss
- The Judgment
- The Applicable Principles
- The Seven Disputed Heads of Loss: General
- Disputed Head 1: Total Capital Losses The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- Discussion and Conclusion
- Disputed Head 2: Investment Loss The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- Conclusion
- Disputed Head 3: Re-Investment Loss The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- Conclusion
- Disputed Head 4: Rental Income Loss The Pleaded Case
- The Judgment
- Discussion and Conclusion
- Disputed Head 5: Secured Borrowing Loss The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- 4 Conclusion
- Disputed Head 6: Indemnity
- Disputed Head 7: Taxation/ IHT 1 The Pleaded Claim
- The Judgment
- The Argument Advanced Now
- Conclusion
- Conclusions