Re JDS; KGS v JDS  EWHC 302 (COP),  MHLO 4
"This is an application for a gift to be made to the parents of a young man who has been awarded damages for clinical negligence. The purpose of the gift is to reduce the amount of Inheritance Tax that they may have to pay on his death." [Summary to follow.]
Re JDS; Kevin Smyth v JDS (2012) COP 19334473 19/1/12
Thanks to Alex Ruck Keene (39 Essex Chambers) for providing the judgment.