This category can only be viewed by members.
D R Sheridan LLP v Higgins serves as a timely reminder of the difficulties when acting for executors who fall out, as Mike Robinson discusses ‘A bad situation that developed between executors ended up being made worse by the solicitors acting for them, resulting in delay in the administration of the estate, a mess which …
Continue reading "Probate: Warring executors"
This post is only available to members.
Katie Hawksley finds that Rogge v HMRCC summarises how the settlor-interested rules work in the UK and offshore ‘The judgment touched on the interaction between a settlor’s liability to income tax and that of the trustees (and the complications which can arise as a result), raising some interesting points for private client practitioners to bear …
Continue reading "Tax: Justice and reason?"
This post is only available to members.
Duncan Bailey considers the best way to make a pet bequest ‘A quick online search reveals a mass of sensationalist reports that have frequented the national media over the last few years, citing owners leaving five and six-figure bequests to their pets.’The question of whether leaving money to pets is a good idea certainly divides …
Continue reading "Pets: Creature comforts"
This post is only available to members.
Geoffrey Shindler advocates a common sense approach to risk ‘Is it really the case that there is such a threat to the national economy and our own professional economy from fraud, which is a species of risk?’ If there is one small English word that has come to dominate our lives in a manner inconceivable …
Continue reading "Musings From Manchester: Risky business"
This post is only available to members.
Curtis v Pulbrook clarifies how the court treats imperfect gifts, as Tracey Angus reports ‘It is not open to the court to find that a donor intended to create a trust when he clearly intended to make a gift but failed to do so.’ The decision of Briggs J in Curtis v Pulbrook [2011] clears …
Continue reading "Equity: Gifts made good"
This post is only available to members.
Emily Exton and Katherine Harper provide an update on the Court of Appeal decision in Barrett v Bem ‘Where a testator is not capable of personally signing their will and decides to direct some other person to sign it, it is crucial that the testator should make some positive and discernible communication that they wish …
Continue reading "Execution By Beneficiary: Confusing signs"
This post is only available to members.
Michael Waterworth analyses a case that has lessons for those litigating over the validity of wills ‘In the course of the trial in the case of Mrs Blofield it emerged that one view of the facts – a view favoured by the judge – was that she had used her will to encourage Mr Cranfield …
Continue reading "Wills: Care and share"
This post is only available to members.
James Radcliffe explains how Pawson has changed tax treatment for furnished holiday lettings ‘Whether or not accommodation is qualifying holiday accommodation under the FHL rules is not a determining factor in assessing the availability of business property relief (BPR) for the purposes of inheritance tax.’ The taxation of furnished holding letting accommodation (FHLs) has evolved …
Continue reading "Tax: Pause for thought?"
This post is only available to members.
Khan v Crossland reveals flaws in the current method of passing over executors, as Michael O’Sullivan discusses ‘HHJ Behrens rejected the submission made by the defendants’ counsel that the executors needed to disentitle themselves to a grant before an order under s116 SCA could be made.’ The decision in Khan v Crossland was made by …
Continue reading "Probate: Jarndyce revisited"
This post is only available to members.
In her second article, Catherine Paget looks at the consequences for family provision claims of the Law Commission’s recent report ‘A child of the deceased and the surviving spouse could not claim at all if at least two thirds of the income of the estate had been left to the surviving spouse.’ Part 1: ‘Welcome …
Continue reading "Intestacy And Family Provision: A welcome update"
This post is only available to members.
