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Trusts and Estates Law and Tax Journal: December 2016
Laytons

Simrun Garcha discusses the lessons from Routier on inheritance tax charity relief and jurisdiction

The Court of Appeal’s recent decision in P Routier and C A Venables v HMRC [2016] explores the inheritance tax relief exemption on gifts to charities and the conditions that apply in order to claim the relief.

The current political language of stark opposites is nothing new to the practitioner. Geoffrey Shindler explains

Let us begin by considering two four letter English words, much used in public and no doubt in private conversations and publications. The two words in question are ‘hard’ and ‘soft’. Currently these two words come up against each other because of the unpredicted result of a referendum held earlier this year, which was neither needed nor wanted by the country at large and held only because the then Prime Minister was desperately trying to keep his party together; and failed. This fate seems to befall Conservative Prime Ministers in their relationship with their party and with the European Union at regular intervals – see John Major.

Simon Goulding examines the interaction of the principle of survivorship with claims under s9 of the Inheritance (Provision for Family and Dependants) Act 1975

How final and irreversible is survivorship in the context of joint tenancies? Where an interest evaporates as a result of the death of a joint tenant, normally it will not be coming back in any shape or form, despite the clear intention of the deceased and even where those intentions are expressed in a will. Once survivorship has operated only statutory provisions will reverse its consequences. Where a will or the rules on intestacy have failed to provide a reasonable level of financial provision for a dependant, a potentially powerful statutory provision which may reverse the effects of survivorship for a person who claims to be a dependant of the deceased is s9 of the Inheritance (Provision for Family and Dependants) Act 1975. This section (which was amended by the Inheritance and Trustees’ Powers Act 2014) provides that:

Hannah Southon explores a judgment concerning a rarely used power of the court to direct the division of jointly-owned chattels

What relief is available from the court for co-owners of chattels who have reached an impasse as to what is to become of their jointly-owned property? The recent case of Butler v Butler [2016] provides some clarity on the previously little-known s188 of the Law of Property Act 1925.

Katherine Hallett highlights a case that demonstrates the weight the court gives to the fact matrix when considering a possible declaration of trust

Mr and Mrs Singha divorced in 2010. A property adjustment order was made by the family court transferring Mr Singha’s interest in the family home (the property) from Mr Singha to Mrs Singha. Mr Singha was the sole registered proprietor of the property.

James Lister and Fenner Moeran QC analyse a case that demonstrates how a Beddoe order is applied in practice

This July saw the culmination of a long-running series of cases in the Chancery Division concerning the Albert Arms public house in Esher, Surrey. The litigation was started in September 2014 and has encompassed various first-instance and appeal hearings to bring it to the flurry of hearings in July 2016.

Guy Rendell and Graeme Fraser give the lowdown on parents helping children to buy property

With stagnant wages and high property prices, the so-called ‘Bank of Mum and Dad’ has become a major player in UK property transactions. According to data released by Legal & General in 2016, 25% of all homeowners received help from family and friends to buy the property they live in, a figure which increases to 32% for London homeowners and 57% for the under-35s.

Ogier Legal

Julie Melia outlines the procedure for will-making and probate in Jersey, and the consequences where it is not followed

Jersey’s law of inheritance and probate differs from that of the UK, and creates responsibilities for the executors and administrators of those who leave movable assets in the island on their death.