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Vinton v Fladgate Fielder gives some indication of the current approach of the courts towards negligent IHT planning, explains Michael O’Sullivan ‘The judge in Vinton v Fladgate Fielder [2010] considered that the claim for breach of contract brought by the claimants in their capacity as executors did have a real prospect of success, citing the …
Continue reading "IHT Planning: The mist has yet to clear"
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Henry Legge examines some oft-overlooked points concerning international testators ‘If a testator had non-UK nationality, the system of law applicable at the time of execution or their death will suffice. The classic case where this will crop up in English practice is where a testator is resident in England but has a non-UK passport.’In this …
Continue reading "Wills: Lost in translation"
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Jordan Holland analyses the Court of Protection’s obligations to enforce international orders after Re MN ‘The enquiry into what is in a person’s best interests is one that is, by its very nature, highly fact sensitive and it can be inferred from the lack of any specific guiding principles that the analysis of best interests …
Continue reading "International Orders: Best interests"
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The case of Kings v Bultitude has lessons for the failure of a residuary gift as well as casting light on a colourful part of church history, as Barbara Rich finds out In early January 2008, Mrs Pamela Schroder died and left the residue of her estate:To the person who… shall be or act as …
Continue reading "Charitable Gifts: An episcopal from Acacia Road"
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Geoffrey Shindler challenges readers to forecast the future for trusts and estates work ‘No-one is suggesting that human nature has changed, so why is it that we keep being told that the world has changed and unless we change with it there is no future for us?’Christmas is coming, but then so are a lot …
Continue reading "Musings From Manchester: Brave new world"
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Robert Blower and James d’Aquino assess the usefulness of STEP and HMRC guidance for practitioners ‘Prior to introduction of the updated legislation, the definitions of trustee residence for CGT and income tax were sufficiently distinct that trustees could find themselves resident for CGT but not income tax, and vice versa.’In response to widespread concern among …
Continue reading "Joint Guidance: Certainty about trustee residence?"
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Catherine Paget and Scott Taylor discuss removal of executors and trustees from an estate ‘An executor is not usually called upon to make important decisions; their role is essentially to determine the extent of an estate and to distribute it in accordance with the testator’s directions.’This case, decided in February 2010 by Mr Justice Newey, …
Continue reading "Changes To The Will: When the testator’s choice prevails"
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Jo Summers and Caroline Eady outline the lessons to be learnt from AON Pension Trustees Ltd ‘AON Pension Trustees Ltd v MCP Pension Trustees Ltd [2010] confirms, for the first time, that the protection afforded by s27 of the Trustee Act 1925 can be extended to trustees of pension schemes.’The case of AON Pension Trustees …
Continue reading "Trustees: Keeping track of your beneficiaries"
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Richard Frimston gives an update on the progress of EU regulations affecting cross-border estates ‘There is some uncertainty as to whether England and Wales would recognise separate regimes in relation to movables and immovables, which would be valid under the Hague Convention.’The European Commission (the Commission) thinks that cross-border inheritance tax issues are a growing …
Continue reading "EU And Succession Laws: Are we there yet?"
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Charlotte Simm reviews a case that highlights the need for absolute clarity in will drafting ‘While the vesting of the legal estate in the properties was by force of the assents, in order to ascertain the legal position on the right of way it was legitimate to read and construe the assents and the will …
Continue reading "Wills: Right of way"
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