Sheikha Amena Ahmed H.A. Al-Thani and another (Appellants) v Sheikha Aisha Mohammed Ali Abdullah Al Thani and 2 others (Respondents) (Virgin Islands)
Case ID: JCPC 2023/0112
Jurisdiction: Court of Appeal of the Eastern Caribbean Supreme Court (British Virgin Islands)
Case summary
Issue
Was the Eastern Caribbean Court of Appeal wrong to conclude that section 245 of the BVI Business Companies Act 2004 (the "BCA 2004") established that company shares in the British Virgin Islands ("BVI") are movable property for succession purposes?
Facts
Sheikh Saoud Mohamed A. A. Al Thani (the "Deceased") was domiciled in Qatar. On 3 June 1990, the Deceased made a declaration as to the inheritance of his estate (the "Declaration"). On 11 June 1990, an entry was made in the Sharia Court register signed by a judge and issued by the registry in Qatar recording the Declaration and its terms (the "Entry"). The Entry recorded that under the Declaration the Deceased would bequeath 20% of his movable and immovable estate to the Respondents (the Deceased's sister, niece and 'right-hand man' at the time). Such an entry is treated as a will in accordance with the laws of Qatar.
The Deceased died in London on 9 November 2014. On 23 November 2014, a court in Qatar made a declaration naming the First Appellant, the Deceased's widow, and her three children as heirs.
Subsequently, the Entry was discovered. On 25 June 2015, the Appellants commenced proceedings in Qatar seeking a declaration that the Entry had been revoked. In 2016 the Qatari Court of First Instance found that the Entry had been revoked but in 2018 the Qatari Court of Appeal reversed that decision and found the Entry was a valid and enforceable will. In parallel with the proceedings in Qatar, the Appellants had successfully made an application in the High Court in the BVI for a grant of letters of administration of the Deceased's estate in the BVI, which comprised shares in a BVI company.
Following the decision of the Qatari Court of Appeal, the Respondents sought revocation of the grant of letters of administration. The High Court in the BVI found that the judgment of the Qatari Court of Appeal decreeing the Entry as a valid and enforceable will was also conclusive as to validity and enforceability for disposal of the Deceased's movable property in the Virgin Islands and gave directions for a summary trial to determine whether the letters of administration should be revoked. The High Court also found that the Deceased's movable property located in the Virgin Islands included registered shares in a Virgin Islands company. The Court of Appeal dismissed the Appellants' appeal. The Appellants now appeal to His Majesty in Council.
Parties
Appellant
(1) Sheikha Amena Ahmed H.A. Al-Thani, (2) Sarah Saoud M.A. Al-Thani
Respondent
(1) Sheikha Aisha Mohammed Ali Abdullah Al Thani, (2) Sheikha Al-Anoud Abdulrahman Ali Al Abdullah Al Thani, (3) Sa'ad Al-Dehaimi
Appeal
Justices
Lord Hodge, Lord Leggatt, Lord Burrows, Lady Rose, Lord Richards
Hearing start date
25 June 2024
Hearing finish date
25 June 2024
| Watch hearing | ||
|---|---|---|
| 25 June 2024 | Morning session | |