Last updateTue, 24 Feb 2015 5pm

Martin Beard and Zoe Fleetwood discuss the issues that can arise on disposal of a body and cryo-preservation

Many will have heard or read the news stories of the 14-year-old girl (known as JS) who made a successful application for court orders in Re JS (Disposal of Body) [2016] that had the effect that her body be cryo-preserved following her death. To these novel facts and the underlying dispute the court applied principles of law known to lawyers practising in the area of wills and probate and estate administration and trust law. The case serves to remind practitioners of the law concerning the disposal of human remains and the role of personal representatives.

Kathryn Purkis examines the meaning of ‘United Kingdom’ in wills and trusts documents

In The Royal Society v Robinson [2015], Nugee J had to construe the following provision in a will made in 2009: that it should ‘extend only to property of mine which is situated at my death in the United Kingdom’. In fact, the testator held significant sums of money in certain offshore accounts in Jersey and in the Isle of Man, and which had been opened between 1996 and 2004, before the will was made. If these assets did not fall to be administered under the will, there would be a partial intestacy, as the only other will made by the testator was limited to his Swiss assets.

Iain Managhan analyses new OPG guidance on giving gifts on behalf of someone else

Last year the Office of the Public Guardian (OPG) produced a guide aimed directly at attorneys and deputies entitled ‘Giving Gifts for Someone Else’. The aim of the guide is to provide clear advice, based on the legislation, as to what gifts an individual acting under an enduring or lasting power of attorney or deputyship order can make on behalf of someone else.

Emma Loveday provides a snapshot of the status of consultations affecting the private client practitioner

Looking back, 2016 has been a year of change for many reasons, and the private client world has been no different with a number of new policy announcements on trust, tax and probate issues, which could potentially have wide-reaching consequences for all of our clients. Consultation after consultation has been published, some with responses, some with responses pending. Below is a summary of where we are with the major policy announcements of 2016.

Emily Deane gives the lowdown on FATCA and CRS

This article will endeavour to provide practical guidance as to what you should be doing for your clients on a daily basis in respect to FATCA or CRS. We have provided three common client scenarios with different types of trustees but in each case the income received in the tax year by the trustees is consistently from quoted securities and bonds and is in excess of 50% of the total income of the trust in each year. The trust scenarios are as follows:

Geoffrey Shindler considers what the year ahead holds for private client practitioners

In the good old days by this time of the year we were all in a frenzy about what would be unveiled in the Budget. Now for two reasons that frenzy does not come about in February. First, because we are now told that the main Budget for the year is going to be in the autumn and second because so much of what we can expect the Chancellor to deliver has been released either by consultation documents or as the result of consultation documents. There is very little room for surprises.

Michael Colledge and Chris Rowse advise charity trustees on best practice when faced with litigation

Every organisation will face legal issues at some point, whether that is the sale or purchase of property, or a dispute with another party. Charities are no different, but in the case of disputes charity trustees will have some different considerations to take into account when considering whether to enter into litigation, including the duty to preserve charity assets.

Brendan Cotter considers how likely a claim against a testamentary predator is to succeed

As Hilaire Belloc wrote in Dedicatory Ode 1910: ‘The question’s very much too wide, and much too deep and hollow, and learned men on either side use arguments I cannot follow.’