Last updateTue, 24 Feb 2015 5pm

Trusts and Estates Law and Tax Journal: November 2015

Geoffrey Shindler considers what bearing the UK’s trust and estate law will have on the EU referendum

Remember you read it here first. A large number of trees in the Amazon rainforest are going to be cut down over the next few months so that everyone (and their auntie) can have their say about the referendum on whether the United Kingdom stays within the European Union. Geographically we are in Europe whether we like it or not, and despite the existence of the English Channel (note the adjective!) it is the European Union that is at the heart of the forthcoming debates.

Marilyn McKeever gives the lowdown on the government’s consultation on non-doms

Over the last few years, tax has entered the public consciousness and it has become a moral issue. The lines between mitigation, avoidance and evasion have become blurred. So far as the public and the tabloid press are concerned, any individual or company who pays less than their ‘fair share’ of tax (whatever that means) is subject to the same degree of opprobrium.

In Freedman v Freedman, Clare Stanley QC analyses HMRC’s arguments against rescission of a voluntary disposition due to mistake

This article examines the recent decision of Mrs Justice Proudman in Freedman v Freedman [2015], which is the first mistake application since Pitt v Holt [2013] that HMRC actively opposed. The grounds for HMRC’s resistance, although unsuccessful in Freedman, are useful and important to inform practitioners as to the possible pitfalls facing future applications, and the areas which still remain unresolved following Pitt.

Nicola Hibbert examines how changes to the presumption of death legislation have brought in a single framework for dealing with the affairs of a missing person

According to the charity Missing People, approximately 250,000 people go missing in the UK every year. Thankfully, the majority of these are resolved relatively quickly but 1% of disappearances remain unsolved after a year. The families of these people are left with a range of emotional, practical, financial and legal difficulties.

Stuart Adams discusses the first round in what appears to be a solid case for the rectification of a deed of variation

The case of Vaughan-Jones v Vaughan-Jones [2015] was heard on 5 March 2015 by His Honour Judge Hodge QC, who handed down his judgment on 22 April 2015.

Jo Summers and Azeam Akram reflect on the balancing of competing claims made on Jimmy Savile’s estate

What is the correct approach when an executor is faced with competing claims? How should an executor deal with the rights of beneficiaries under a will, on the one hand, against a large number of potential claims for sexual assault against the deceased on the other? Is the executor required to take a neutral role, and leave the competing parties to litigate against each other? Or should it take a more active role in trying to deal with the claims?

Claire Roberts outlines a case where a claim was brought under the 1975 Act by a former spouse who was also a co-habitee

The law of succession has been much in the news lately after Regulation (EU) 650/2012 (known as Brussels IV) came into effect on 17 August 2015. The discussions surrounding the long-awaited Brussels IV, and the UK’s decision not to opt in, often focus on the inherent differences between: