Left his half share of the house, shop, and garden called Pynes, in Fore Street, Wellington, Somerset, to his mother Elizabeth Sercombe of Wellington, widow, already the owner of the other half share.
Paraguay uses less than a tenth of Itaipu's electricity; under a treaty, it sells the rest of its half share of the power to its neighbour at a price which is well below spot prices in Brazil.
It is now paying, ahem, £110m to Cazenove for a half share of the investment-banking joint venture and putting in £50m of capital and 70 of its staff.
As part of the divorce settlement, the husband transferred his half share of the second property – and paid his half of the capital gains tax [CGT] due on the transfer – to my daughter.
But Mr Martin never divorced nor did he update his will, so when he died of a heart attack four years ago, his half share of the £320,000 three bedroom bungalow in Dorchester, Dorset, went to Mrs Martin – despite leaving her in 1994 to start living with Ms Williams.
Tony Elliott, who set up Time Out with £70 borrowed from his aunt, yesterday sold a half share of the publication named after a Dave Brubeck record, which allowed him to clear a £3m emergency loan he had pumped into the magazine earlier this year to keep the company's bankers at bay.
