Jaeger v Bowden (No 2) [2016] NSWSC 897

Supreme Court New South Wales

Medium Neutral Citation: Jaeger v Bowden (No 2) [2016] NSWSC 897 Hearing dates: 2 – 12 November 2015 Decision date: 29 June 2016 Jurisdiction: Equity Before: Robb J Decision: (1) Direct parties to bring in short minutes of order to give effect to matters decided in these reasons.

(2) Direct parties to confer and propose directions for the future conduct of the proceedings for the determination of matters not decided in these reasons.

(3) The court will fix a time for a directions hearing to make directions for the future conduct of the proceedings. Catchwords: PROCEDURE – miscellaneous procedural matters – orders for determination of separate questions – orders made that all questions of liability be determined before questions relating to relief – evolution of proceedings during the hearing whereby plaintiff sought an order for a partnership accounting by the first defendant – parties withheld from tendering expert accounting evidence originally intended to be tendered – parties made limited submissions on primary issue concerning the construction of relevant deeds – some matters not determined by these reasons – need for reconsideration of orders for determination of separate questions – directions required for future conduct of proceedings

PARTNERSHIP – rights and duties of partners inter se – transfer of, and dealings with, shares – plaintiff executor of the estate of deceased mother – first defendant son of deceased – deceased and first defendant in equal partnership in the ownership of hotel assets and business – family arrangement whereby first defendant would immediately purchase half of deceased's half share in goodwill of hotel business, but no part of deceased's half share in hotel freehold – mutual intention to avoid incurring capital gains tax liability and to minimise stamp duty – deceased covenants to leave remaining interest in hotel assets and business to first defendant in her will – various instruments, deeds and agreements entered into to give effect to family arrangement – identification of instruments giving rise to binding agreements