Sarah Playforth discusses Chadda v HMRC, which shed light on the level of evidence needed to show that there has been a severance ‘Mr Chadda’s evidence was that Mr Tobin had signed it first. The court said that this simply did not matter. There is no requirement under s36 for the notice to be signed …
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Wills & Trusts Law Reports | June 2015 #150Kingston Smith were engaged to provide inheritance tax planning advice to Mr and Mrs Robin, who had terminal medical conditions, in early 2003. They wished to ensure that as much of their property should be available to support the survivor and, following the death of the survivor, their disabled daughter. Mr Chadda, who was a partner at Kingston Smith, discussed strategy at a meeting with Mr and Mrs Tobin based on utilising their inheritance tax nil rate bands, which would require them to make new wills and (in case of a beneficial joint tenancy) service of a notice of severance in rela...
