October 2019 #210 – Law Journals

Musings from Manchester: May you live in interesting times

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After the Supreme Court’s decision declaring the prorogation of Parliament unlawful, Geoffrey Shindler considers the functions of Parliament ‘The Supreme Court made it clear that, in its view anyway (not one shared by Her Majesty’s government of the day), Parliament is supreme and the government is subordinate to it.’ On the assumption that constitutional law …

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Musings from Manchester: Back to basics

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Geoffrey Shindler returns to the question of accountability for regulators ‘Regulators can, and do, challenge us; we ought to read what they put into the public domain and challenge them when we think that they are wrong or unhelpful or out of touch.’ Our lives are dominated by the B word and the R word. …

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IHT simplification: De-toxing tax?

The Office of Tax Simplification (OTS) has published the second part of its report into IHT. Hannah Bates and Russell Kaminski discuss ‘Perhaps if the OTS recommendations are adopted and, if the inheritance tax regime is adequately simplified, the unpopularity of inheritance tax may perhaps be dispelled (at least a little).’ The Office of Tax …

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Professional trustees: Managing risk

Oliver Auld examines the limitations of ‘anti-Bartlett’ clauses following Zhang Hong Li v DBS Bank ‘The purpose of an “anti-Bartlett” clause is to nullify (to the extent possible) the trustee’s duty to enquire into or interfere in the conduct of any business investment under its ownership or control.’ The decision of the Hong Kong Court …

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IHT: Track changes

Nicholas Harries and Charlotte Kynaston explore draft inheritance tax legislation on additions to settlements and transfers between settlements ‘The facts of the Dreelan case were unusual, but the key message was that non-UK property transferred between settlements could retain its excluded property status, even if the settlor was UK domiciled or deemed domiciled at the …

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Trusts: Test of dishonesty revisited

Sukhninder Panesar looks at recent case law on liability for knowing assistance ‘In order for a stranger to be held liable for assisting in a breach of trust, a number of requirements must be met.’ What constitutes dishonesty in the English legal system has continued to challenge both civil and criminal courts. Over the last …

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Wills: Timed out?

Will drafters need to be careful of how they frame conditions applying to testamentary gifts. Michael O’Sullivan explains ‘The judge held that ignorance of the condition did not make it impossible or incapable of fulfilment in the sense required in the authorities which Judith and Janet had relied on.’ The case of Naylor v Barlows …

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Charity land: Tomb raider

Ian Blaney and Ben Nichols report on an unusual case that contains a warning for charity trustees of the dangers of adverse possession ‘King would support the view that the claimant must factually enter onto the discrete land which they are seeking to adversely possess or clearly take steps to exclude the true owner from …

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