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Sharma v Hunters indicates the concerns the court takes into account when dealing with a wasted costs order, as Kate Mundy and Russell Simpson report This case relates to the estate of Mr Hari Ram Sharma (Mr Sharma) who died on 12 December 2010. Mr Sharma had been a patient of the Court of Protection …
Continue reading "Wasted Costs: Flag it up"
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Kloosman v Aylen has clarified the court’s approach towards the presumption against double portions. Matthew Hodson examines the case. Testators may feel rather differently about the division of their estate if they come to understand that it is worth rather more, or less, than they thought. The first question to consider when looking at the …
Continue reading "Inter Vivos Gifts: Ascertain the testator’s true intentions"
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Kate Buchanan reviews the key points of the Trusts (Capital and Income) Act 2013 The reforms introduced by the Act address areas of law that have long been problematic to trust practitioners and are therefore to be welcomed.The Trusts (Capital and Income) Act 2013 (the Act) received royal assent on 31 January 2013. The Act …
Continue reading "Trusts: Welcome change"
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Kate Mundy and Russell Simpson assess the impact of the reforms on the private client practitioner The effects of the reforms will be felt by all litigators, particularly those who strive to find alternative ways to give access to justice for clients who cannot afford to pay on a standard hourly rate “pay as you …
Continue reading "Jackson Reforms: Adapt to survive"
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Frederic Mege looks at the interpretation of new trust provisions and the implications If the settlor or deemed settlor is a French tax resident at the date of death, French IHT will apply to worldwide trust assets. If not, French IHT will normally apply to French-sited assets only. New French tax legislation applicable to trusts …
Continue reading "France: Trusts across the Channel"
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Geoffrey Shindler argues for the abolition of the distinction between charity and philanthropy It is the case, of course, that all charitable giving is philanthropic and all philanthropy is beneficial to the community.Like the poor, with whom it is intimately connected, charity is always with us. Never more so than just now. Last year we …
Continue reading "Musings From Manchester: Spot the difference"
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The Court of Appeal decision in Burgess v Hawes has muddied the waters on capacity, and want of knowledge and approval. Martyn Frost explains why The importance of the experienced practitioner’s evidence is going to be determined by what they did and what they know of what they should be doing. The recent judgment from …
Continue reading "Wills: Code of practice needed?"
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The result of the Pawson appeal has done little to clarify the criteria for claiming BPR in the case of furnished holiday lettings, as Matthew Woods and Sophie Carter relate Interpretation of an intelligent businessman versed on all the available law begins to sound like a tribunal judge, rather than the man on the Clapham …
Continue reading "Business Property Relief: Scrutiny of services"
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David Catchpole and Alexandra Clark analyse Lawie to discern the court’s current approach to mistake and rectification Rectification is a discretionary remedy and the court will take into account all of the evidence put before it, whether in support of or in opposition to the application, but will not make the case for a party …
Continue reading "Mistake And Rectification: Achieving fairness"
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The idea of shifting tax upon death from the estate to the recipient is a thought-provoking one. Geoffrey Shindler weighs it up The question is not the simplicity of the change, but whether in principle we should tax the estate or tax the recipient.None of us needs reminding that we are nearly two years away …
Continue reading "Musings From Manchester: Talking about a revolution"
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