November 2021 #228 – Law Journals

Musings from Manchester: What do we want?

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Succession and tax are interlinked. Geoffrey Shindler makes the case for reviewing the underlying principles behind both when considering change Would it not be a good idea to deal with tax and succession at the same time as the two are inherently closely interlinked? I set out below something I have recently read with interest. …

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Administration of estates: A long-running saga

Richard Smaller and Francis Ng examine accounting on a footing of wilful default, with reference to Re Cadogan Claims for an account on a footing of wilful default are rare. HHJ Klein’s judgment in Re Cadogan, however, shows that there remain cases where the jurisdiction is relevant. This article concerns the long-running case of Re …

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Executors: More than friction

Recent case law has clarified when the court considers an executor can be removed due to the breakdown of the relationship with the beneficiaries. Laura Abbott explains Executors have a duty to administer the estate in accordance with law and in a timely manner, and to act in the best interests of the beneficiaries, not …

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Trusts: Making well-documented inquiries

Robert Lindley and Wesley O’Brien provide a step-by-step guide to dealing with missing or uncooperative beneficiaries It will be important for the trustee to be capable of demonstrating that it has made sufficient reasonable efforts to find and/or contact the relevant person. Trusts exist for the benefit of their beneficiaries and it is to beneficiaries …

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Probate: In at the deep end

Lessons can be learned about trial conduct when litigants appear in person and more in Lonsdale v Teasdale. Elis Gomer elucidates While showing a ‘real doubt’ as to capacity is not a trivial requirement in evidential terms, once that has been done, the burden will be on the party seeking to propound the will to …

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Offshore: The Manx court takes a stand

Paul Lewis and Stephen Alexander discuss protecting the office of protector When deciding whether to exercise a power to appoint a protector, trustees must take into account all relevant considerations and exclude from their reckoning all irrelevant considerations, even when a trust instrument ostensibly gives them carte blanche. Trust settlements may confer powers exercisable by …

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Mistake: Forgiven, but not rewritten

Oliver Auld reviews the scope of the Jersey courts to set aside a voluntary disposition or other transaction on the grounds of mistake While the court accepted that Art 47G gave it a flexible decision-making power to determine the extent to which a voidable exercise of power has effect, the court was not persuaded that …

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