September 2021 #226 – Law Journals

Musings from Manchester: Who is responsible?

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Geoffrey Shindler examines the government’s vision for a streamlined future tax administration system Will HMRC blame me if my tax return is wrong but the information which has been put into it by HMRC is supplied by somebody else who has made the mistake? A corporate report from HMRC and HM Treasury tells us that …

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Testamentary intentions: Presuming too much

A challenge to a will on the grounds of want of knowledge and approval where a compos mentis testator has read a professionally prepared will may seem doomed. Daisy Brown analyses a rare successful case A testator who has waited 24 years to change his will and then inexplicably gives two sets of contradictory instructions …

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Trusts: Perception vs reality

Caroline Doyle reviews STEP’s recent report on trusts and its findings STEP reports that is clear that the perception in the UK is that trusts are the purview of the rich and famous. It is suggested that this is in part due to many people being introduced to the concept of trusts through literature focusing …

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Conduct of proceedings: What a difference a day makes

Clare Dixon QC and Nicholas Broomfield consider the Supreme Court’s decision in Matthew v Sedman and whether it represents a departure from the established rule of limitation ‘Midnight deadline’ cases such as Gelmini and Matthew are distinct from cases where the cause of action accrues part way through a day and different principles apply. For …

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Will validity: Losing face

Will cases involving the allegation of fraud are on the rise. Laura Abbott explores the legal principles behind the latest decision With the ability of experts to detect even the slightest of differences in paper and ink, and the evidence available from technology such as CCTV and social media, as these cases have shown, it …

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The 1975 Act: After Ilott

Tara McInnes reports on a recent decision in the county court that indicates an understanding approach towards an eligible claimant with little provision and financial need The judge was keen to point out that we still have a system of testamentary freedom. To enable the courts to interfere with such freedom, it needs to be …

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Offshore: What is appropriate?

Robert Lindley and Wesley O’Brien discuss cases where offshore courts act as auxiliaries to those onshore Generally, for a foreign judgment to be capable of enforcement in an offshore common law jurisdiction such as Cayman or Jersey, it must be final and conclusive, for the payment of a sum of money and made by a …

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