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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...

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