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Alison Regan analyses the implications of the Supreme Court decision in Marley v Rawlings ‘Lord Neuberger stated that Mr Rawlings had signed a document which he believed to be his will in the presence of two witnesses and that he had to be the testator as he had signed the will.’ On 22 January 2014 …
Continue reading "Rectification: Common sense or a slippery slope?"
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Siân Hodgson discusses the tactics employed in Tociapski v Tociapski ‘Tociapski v Tociapski may act as a warning to potential defendants who may be considering whether or not to actively take part in proceedings.’ Following a person’s death, there may be a dispute about whether that person’s last will is valid. Relatives or close friends …
Continue reading "Wills: Challenging the validity of a will"
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Nigel Thomas examines unconscionable bargains and presumed undue influence, with reference to Evans v Lloyd ‘This was a case of presumed undue influence and that being so then the claimants were required to prove (i) a relationship of trust and confidence and (ii) a transaction that calls for explanation.’ Some might be surprised that cases …
Continue reading "Undue Influence: After Etridge"
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Ian Partridge looks at Ham v Ham, which considers the valuation of a share in a farming partnership when one partner exits ‘There is no room for a presumption (at least in the context of a family partnership) that the partners do or do not intend that a retiring or deceased partner should receive full …
Continue reading "Partnerships: Market value?"
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Holden-Hindley v Holden-Hindley clarifies the court’s approach towards settlements which exclude illegitimate children. Charlotte Searle explains ‘In modern society, the decision to allow illegitimate children to be treated in the same way as legitimate children does appear to be a pragmatic and fair one, even if the grounds on which similar cases have been distinguished …
Continue reading "Illegitimacy And Trusts: Benefiting child and parent"
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Philip Youdan provides an update on Page v Hewetts ‘Page v Hewetts [2013] demonstrates clearly that the burden lies with the party bringing the proceedings to show that, on the balance of probabilities, the papers have been received at court.’ The case of Page v Hewetts [2013] involved allegations of dishonest conduct by a solicitor …
Continue reading "Limitation Act: Recorded delivery?"
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Anna Moore discusses the pros and cons of the recent HMRC consultation paper on the simplification of tax for trusts ‘It is clear that trusts where the settlor has relatively straightforward arrangements are more likely to benefit from the changes and that the calculation in relation to older trusts or more complicated arrangements is more …
Continue reading "Trusts: ‘Relaxing’ the HMRC way"
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Oliver Hilton sets out the lessons from recent case HR Trustees v Wembley Plc ‘The problem for Wembley was clearly that not all of the trustees had signed the Scheme Amendment Authority, and so it was not under their hands as required by the second sentence of clause 16.’ It is not uncommon for draftsman …
Continue reading "Equity: Curing defects in the exercise of trust powers"
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Siân Hodgson finds Pinnock v Rochester settles the question of whether a 1975 claim excludes a further claim challenging the validity of the will ‘In principle, if a claim has already been pursued by a claimant under the 1975 Act and has been successful, that claimant is not necessarily precluded from bringing subsequent proceedings to …
Continue reading "Wills: Reserving the right"
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Geoffrey Shindler resolves to make the private client world a better place to practise ‘What I pay is an exorbitant amount of tax; what another pays is an outrageously small amount of tax considering their income and wealth. Is all fair in tax and legislation?’ I understand that it is traditional at this time of …
Continue reading "Musings From Manchester: New year, new rules?"
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