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The scope of the retainer is in question in Mehjoo v Harben Barker. Kate Rees-Doherty explores the implications ‘This case serves as an important reminder for us all of the need not only to couch our retainer/engagement letters in appropriate terms but also to consider whether there are any specific issues on which we are …
Continue reading "Tax: City limits"
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Miranda Allardice and Ruth Hughes consider the problem of provision for the adult child under s2 of I(PFD)A 1975 ‘While the definition of maintenance may be wide, identifying a need for maintenance does not mean that the same will be satisfied. The important qualifying phrase is “what would be reasonable in all the circumstances of …
Continue reading "Inheritance (Provision For Family And Dependants) Act 1975: After Ilott"
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Pullan v Wilson clarifies what is reasonable and proper charging by the professional trustee. Aimee West and Tamasin Perkins investigate ‘Any objections to a trustee’s rates should be made promptly and unequivocally so as to avoid deemed acquiescence to the trustee’s fees.’ The recent judgment in the matter of Pullan v Wilson [2014] is an …
Continue reading "Trustee Costs: Exercising the right to recover"
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Alexander Learmonth weighs up the latest edition of Risk and Negligence in Wills, Estates, and Trusts Readers of this journal will have been eagerly awaiting the second edition of this excellent book. They will not be disappointed. The first edition stated the law as at 1 August 2008 and in this fast-moving area of the …
Continue reading "Book Review: A novel read"
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Tim Adams and Nicole Booth explain recent tax cases and the consequences for the taxpayer ‘Given the current climate and HMRC’s determination to clamp down on marketed tax avoidance schemes, taxpayers looking to use a tax avoidance scheme will need to exercise extreme caution.’ The decision in Litman & Newall v HMRC [2013] represents another …
Continue reading "Tax: Take a reality check"
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In his concluding article David Schmitz discusses the legal position for charitable trustees faced with a gagging clause ‘If a charity was to bind itself thus, its trustees would necessarily and improperly be fettering the powers which they possess for the advancement of the purposes of the charity, and would be committing the charity to …
Continue reading "Charities: Power to voice?"
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Geoffrey Shindler gives his view on the proposed raising of inheritance tax to a £1m threshold ‘Not increasing the nil-rate-band threshold coupled with the rise in house prices means that more and more estates must, inevitably, be dragged into the IHT net.’ David Cameron’s recent utterances about inheritance tax reminded me of that well known …
Continue reading "Musings From Manchester: Original thinking required"
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Claire Blakemore provides a practical guide for trustees in the event of divorce div class=”pullquote”>’Trustees must consider carefully what position they will need to take in the context of the case and in particular on disclosure and enforcement.’ The American preacher Lorenzo Dow famously said ‘damned if you do and damned if you don’t’ and …
Continue reading "Divorce: Stuck in the middle"
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Edward Hicks considers the implications of Re Devillebichot; Brennan v Prior [2013] for dealing with litigants-in-person ‘The general rule is that costs will follow the event. An executor is not bound to propound or defend a will; therefore to do so potentially exposes an executor to a costs risk if they fail.’ When Anthony (a …
Continue reading "Wills: The perils of assisting with a will"
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Robert Dobbyn examines exclusive jurisdiction clauses in the light of Crociani v Crociani [2013] ‘Ultimately the question was whether the case should be tried “more suitably for the interests of all the parties and for the ends of justice” in Jersey rather than Mauritius.’ In this case the Royal Court of Jersey considered the effect …
Continue reading "Jurisdiction: A startling proposition?"
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