Wills & Trusts Law Reports | Autumn 2017 #169JKS and her late husband had two sons, ADS and DSM. She brought proceedings against the former in August 2012 seeking relief in respect of (a) a transfer by her late husband to ADS of his parents’ matrimonial home (at which she and her late husband continued to live) and (b) a transfer by her late husband to ADS and his wife of a piece of land adjoining other property. Serious allegations were made by JKS, including allegations of undue influence by ADS. On the death of JKS’s husband a significant sum of inheritance tax was due in respect of the reservation of benefit in the matrimonial ...
Andrew Hogan sets out the need to adhere to the restricted scope of an oral hearing ‘Despite the wording of Rule 47.15 it is apparent that different courts are interpreting it rather differently.’ I have now undertaken more than two dozen oral hearings, in the aftermath of a provisional assessment, when the paying party tries …
Continue reading "Rule 47.15: Reviewing provisional assessments"
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