December 2013 #152 – Law Journals

Wills: Familiar farming saga

Fox v Jewell gives an indication of the appropriate procedure practitioners should follow when dealing with a multi-stranded claim. Malcolm Warner reports ‘In cases where there are proprietary estoppel claims mixed in with testamentary capacity and some long running history, then the overall context may inform the court’s view on any particular way the claim …

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Rectification: A case of doubt

Jennifer Seaman sets out the lessons to be learned from Re Hampel Discretionary Trust ‘It is important to get clear evidence as to the intentions of the parties to the trust deed or settlement up to the date of the deed or settlement and at the time the deed or settlement was executed.’ The remedy …

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Italy: What professional trustees and beneficiaries need to consider

Filippo Noseda examines new reporting obligations for trusts in Italy ‘Over the next few months, many foreign trustees will feel the pressure to migrate their trusts to Italy, eg by appointing an Italian co-trustee or by resigning in favour of an Italian trustee.’Since the English aristocracy established the custom of the Grand Tour in the …

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Musings From Manchester: Why must tax and charity be interwoven?

Geoffrey Shindler questions the rationale of the Gift Aid scheme ‘It is about time that we stood back and decided whether we wanted to give for giving’s sake or give because we get tax relief.’The Good Book tells us, ‘Now abideth faith hope and charity, these three; but the greatest of these is charity’ (Corinthians, …

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Bequests: More honoured in the breach?

The attempted sale of Shakespeare’s folios highlights the difficulties of securing a benefactor’s wishes down the years. Edward Rowntree considers the options ‘In the context of small-scale bequests and items that do not have significant value, it is hard to see obvious practical ways in which to ensure that the intentions of the benefactor are …

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Inheritance And Trustees: Good news for spouses

Ailsa Moorhouse provides a succinct summary for practitioners ‘The new Bill makes a number of changes, set out in its Schedule 2, to the 1975 Act, many of which potentially increase the number of claimants as they extend the circumstances in which claims can be made.’ The first reading in the House of Lords of …

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Charity Law: Concise and clear

Sam Macdonald and Elizabeth Jones examine the updated Charity Commission guidance on public benefit ‘It is clear that the government sees attempting to draw up a statutory definition of public benefit as being no easy solution, given the range of charitable purposes that exist.’ New public benefit guidance was published by the Charity Commission in …

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Capacity: Quality of evidence

Williams v Wilmot indicates key factors the court will take into account when considering lack of capacity. Sharon Kenchington explains ‘A token medical report from a doctor who has only met the deceased in order to produce a report on their capacity is unlikely to be persuasive if there is detailed evidence to the contrary …

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