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Estate Planning: Accruing complexity
Helen Ratcliffe looks at Drake v Harvey, which highlights the difficulties of estate planning for partnership shares ‘Following Cruikshank v Sutherland [1922], where a partnership deed is silent as to the basis of valuation for the purposes of an account, the appropriate value is one that is fair.’Partnerships are one of the frequently chosen vehicles …
Cases Referenced
Cases in bold have further reading - click to view related articles.
- Clark v Watson [1982] SLT 450
- Cruikshank v Sutherland [1923] 93 LJ CH 126
- Drake v Harvey [2010] WTLR 1731; [2011] WTLR 1557
- White v Minnis & anor [2000] WTLR 755