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Ian Macdonald provides a comparison of the English and Scottish procedures for executors ‘The IHT400 and supplementary IHT forms request exact details of the estate assets and English executors have to complete all the forms in full. Scottish executors have however already set out all the assets and values in the C1.’ As in many …
Continue reading "Estate administration: North of the border"
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Sue Clark highlights the risks of LPAs and deputyships and what can be done to safeguard the donor ‘The lack of court supervision over LPAs makes donors vulnerable and at risk. Although deputyships offer a greater level of supervision and protection to Ps, financial abuse is still possible.’ Throughout this article the term ‘LPA’ is …
Continue reading "Deputyships and LPAs: Protecting the vulnerable?"
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Oliver Auld gives the lowdown on what happens to trusts in the event of a divorce ‘Trustees need to be aware of not only the range of orders the family courts can make in relation to trust assets, but also the strategies they should potentially be adopting in the best interest of their beneficiaries, both …
Continue reading "Divorce: A matter of trust"
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In the second part of two articles Amanda Noyce continues to review recent proprietary estoppel cases, as well as outlining the lessons to be learned ‘Few High Court judges would want to divert openly from the case of Thorner, but my thesis is that the later cases have refined the law and an attempt needs …
Continue reading "Proprietary estoppel: Reap what you sow?"
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The dispute over Johnny Hallyday’s estate is an example of the problems that can arise with international estates. Patrick Delas discusses ‘If Johnny died habitually resident in France or was at least manifestly more closely connected with France, as David and Laura claim, French courts should regard themselves as having jurisdiction in relation to the …
Continue reading "French succession law: Ça n’finira jamais"
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Geoffrey Shindler argues that HMRC should be as honest about errors as the rest of society is encouraged to be ‘I hope that when we make mistakes, as we do, we rectify them at our own expense, or the expense of our insurers, without having to incur our clients in any form of proceedings all …
Continue reading "Musings from Manchester: System error"
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Sean Wakeman gives an update on the Common Reporting Standard ‘The danger for HMRC is that the whole system employed for pursuing overseas non-compliance becomes completely clogged pursuing mundane, meaningless and ultimately valueless accounts that are held for reasonable purposes.’ Amid the turbulent clouds of Brexit and UK political disharmony, the beacon of international cooperation …
Continue reading "Common Reporting Standard: A blueprint for success"
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In the first part of two articles Amanda Noyce discusses a series of recent proprietary estoppel claims concerning farms ‘There are six recently reported cases involving the concept of proprietary estoppel, where the principles emphasised (although not established) in Thorner have been honed.’ Proprietary estoppel appeals to those of us involved in Chancery work – …
Continue reading "Proprietary estoppel: Where there’s muck there’s brass"
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Mark Blackett-Ord reports on an unusually successful award for adult children under the Inheritance (Provision for Family and Dependants) Act 1975 ‘If the first instance judge concluded that the amount that he was provisionally awarding to each claimant was not excessive for that claimant’s maintenance, and that it was all the estate could afford, then …
Continue reading "1975 Act claims: Accommodating need"
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Justin Holmes suggests a modern take on decided cases is needed to reflect the intentions of the 21st century testator ‘The 21st century problem which arose for the trustees was that, on the face of the will, the gifts to Enid and Victoria in clause 5 might both have failed, and in that event there …
Continue reading "Wills: A question of construction"
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