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Mark Pawlowski explains the court’s power to relieve an unlawful killer from forfeiture of their victim’s estate ‘The Forfeiture Act 1982 empowers the court to grant relief to a person who has unlawfully killed another and who is precluded, under the forfeiture rule, from acquiring a benefit in consequence of the killing.’ The common law …
Continue reading "Succession: Consider what is just"
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Paul Ridout looks at the current position with charities buying land ‘The duties of charity trustees when acquiring property are derived from the general law relating to trustees and, in practical terms, the formulation of the “duty of care” in s1 of the Trustee Act 2000 is used by the Commission as a benchmark.’ The …
Continue reading "Charity Update: All the right properties"
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Re Gladys Meek [2014] has lessons on safeguarding the mentally incapable from loss. Sam Chandler analyses the case. ‘The judge considered that it could not be in Mrs Meek’s best interests to require what was left of her resources to be expended on litigation to remedy the deputies’ default when a straightforward alternative was available.’ …
Continue reading "Statutory Wills: Doing the right thing"
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Charlie Fowler sets out what charities should do with donations when the purpose behind an appeal fails ‘In the event that there is an initial failure with a charitable appeal and all of the donors to the appeal are identifiable, then, on the face of it, the trustees of the charity will hold the money …
Continue reading "Charities: Deciding charitable intent"
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Edward Hicks explores the implications of Re Catling [2014] ‘The Ministry of Justice has recently rejected regulation of the will-writing sector. This case is an illustration of the potential disastrous consequences of allowing unregulated so-called “professionals” to act in this sector.’ In 2005 Mrs Catling was an elderly widow. She had eight children. She was …
Continue reading "Wills: A will writer’s work of fiction"
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The current state of play with HMRC v Murray Group Holdings has lessons for lax trustees. Catharine Bell and Nicole Aubin-Parvu provide an update ‘HMRC argued that where an employee was given practical access to or control of monies it mattered not that he did not have absolute legal title to them.’The unsuccessful appeal by …
Continue reading "Trust Management: Extra time and possible penalties?"
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Mark Herbert QC discusses the implications of Shergill v Khaira ‘The court will still not adjudicate on the truth or validity of religious beliefs, but it must not shy away from deciding on their existence where that is necessary in order to determine legal issues which are themselves justiciable.’ In Shergill v Khaira the Supreme …
Continue reading "Charity Law: Staying out of it"
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Mary Ashley gives an update on the long-running case of Buzzoni v HMRC ‘Buzzoni provided a rare opportunity for the Court of Appeal to clarify how the gifts with reservation rules apply.’ The reservation of benefit rules in relation to inheritance tax (IHT) have always been a hiccup in the planning context. This has led …
Continue reading "Gifts With Reservation: A win for the taxpayer"
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Siân Hodgson examines the dangers of informal farming arrangements between family members in Creasey v Sole ‘The judge found it “wholly unreal” to analyse the arrangement between Michael and his parents as one which conferred upon him a right to exclude them.’ Creasey v Sole [2013] was a dispute between six brothers and sisters about …
Continue reading "Succession: Difficult ties"
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