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Laura Abbott and Andrew Bishop examine a landmark case that establishes that a claim against an estate as a dependant can be made pre-grant, and that parental responsibility exists without being a step-parent Antonio is a significant case because it confirms the court can and will consider applications and make orders pre-grant. The Inheritance (Provision …
Continue reading "Inheritance Act: Good timing"
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Roman Kubiak and Oliver Rees look at the proposed changes scheduled to be brought in regarding ex gratia payments by the Charities Act 2022 as well as the recent announcements behind its delay The changes which are, subject to the government review, to be implemented by the Charities Act 2022 should allow charity trustees to …
Continue reading "Charities Act 2022: Ex gratia payments in legacy disputes"
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Natasha Dzameh explores the Court of Appeal’s decision on the will of His late Royal Highness Prince Philip The principle of open justice could be derogated from only in exceptional circumstances and these were such circumstances. Following the death of His Royal Highness Prince Philip the spotlight was shone on the practice of sealing royal …
Continue reading "Wills: The public interest – whose view counts?"
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Firth sheds light on the inheritance tax treatment of furnished holiday lettings. Dr Christopher McNall discusses the case The key issue is whether property is ‘relevant business property’, so as to qualify for BPR, or simply part of the business of holding land, being ‘wholly or mainly… making or holding investments’. Business property relief (BPR) is …
Continue reading "Tax: Taking it over the line"
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Claims for the removal of executors or administrators are commonplace and mishandling them can result in a hefty bill for the defendant. James McKean reports The PR(s) in both cases were heavily criticised for filing extensive evidence before conceding – or even while conceding – the claim. In the recent cases of Fellner v Cleall [2021] and Fullard …
Continue reading "Personal representatives: Out of office and out of pocket"
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Thomas Entwistle analyses an application under the Inheritance (Provision for Family and Dependants) Act 1975 that has valuable practice points for practitioners Mrs Ramus’ main concern with the provision made for her under the will was that the trustees had power to terminate her life interest. This article discusses the recent decision of Upper Tribunal …
Continue reading "Contentious probate: When enhanced provision is sought by spouses under the Inheritance Act"
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Kwasi Kwarteng announced the abolition of the OTS in his recent mini-budget. Judith Millar explores what this means for private client practitioners As a private client practitioner, regularly grappling with layers of tax complexity, and particularly in the light of the Treasury’s endorsement less than a year ago, the recent announcement about the closure of …
Continue reading "Guest editorial: Will there be a further U-turn?"
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Da Silva v Heselton provides welcome clarity on the circumstances in which executors can charge for their services. Lesley Harrison reports It makes no obvious sense for the estate to pay an executor for work that they carry out in which they have no relevant professional skill or business experience. In the case of Da …
Continue reading "Wills: To charge or not to charge?"
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Kerry Bretherton KC and Katie Gray examine a case that finds that the service of a notice to quit is not a breach of trust Where parties have jointly contracted to rent a property and one of them wishes to quit, he or she cannot be held to a tenancy contract which is dependent for …
Continue reading "Trusts: Distinguishing between rules for ‘bare’ trusts and others involving a fiduciary duty"
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Duncan Bailey and Cathryn McCorkindale explain how data on the Trust Registration Service will be disclosed HMRC issued a policy which confirms that all requests will be carefully examined and there will be some data that is ‘exempt’ and therefore will not be provided on request. With the Trust Registration Service (TRS) in full swing, …
Continue reading "Trust Registration Service: Who can make a successful request for information"
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