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  • Rainbow flag

    Pensions blow for same-sex couples

    13 October 2015

    The Court of Appeal has ruled that civil partners’ spouses are not entitled to pension benefits accrued before December 2005

  • Lesley King new

    Ramsay v Ramsay: capacity does not have to be perfect

    13 October 2015

    Lesley King discusses Ramsay v Ramsey [2015] All ER (D) 32 (Sep), the latest in a long line of wills made by elderly people that has been challenged by one or more of their children on the basis of lack of testamentary capacity

  • Lesley King new

    10 things you should know about the new residence nil-rate band

    9 September 2015

    Legislation was introduced in the Summer Finance Bill 2015, published in July, to provide for an additional main residence nil-rate band. Lesley King explains the implications for inheritance tax

  • eu flag

    Brussels IV is here: what you need to know

    17 August 2015 By Lesley King

    The new European succession regulation, better known as Brussels IV, came into force on 17 August. It will have an impact on both UK residents with property in other EU states and UK expatriates resident in other EU states. Lesley King presents a top-level, back to basics guide

  • Lesley King new

    Court of Appeal reverses deathbed gifts decision

    8 July 2015

    The Court of Appeal has restated the law relating to donatio mortis causa, and clarified the test to be applied in determining such claims, explains Lesley King

  • Lesley King new

    Have I the right?

    3 June 2015 By Lesley King

    The public guardian has been criticised by the Court of Protection for refusing to register a property and financial affairs LPA. Lesley King explains why

  • Lesley King

    Raising the issue

    8 May 2015 By Lesley King

    In Reading v Reading, the court was asked to decide whether the word ’issue’ included the testator’s stepchildren and their descendants as well as his own descendants and, if not, to rectify the will.

  • Lesley King

    Beneficiaries beware: lifetime gifts and IHT penalties

    6 March 2015 By Lesley King

    Lesley King analyses the first reported case on third party penalties for withholding information from executors

  • Lesley King

    Who would be a trustee?

    9 January 2015 By Lesley King

    Lesley King discusses the Earl of Cardigan’s action for the removal of the trustees of his Wiltshire estate, in which a trustee was ordered to pay back their salary after their relationship with the Earl broke down irreparably

  • Lesley King

    New rule for the main residence exemption

    9 December 2014 By Lesley King

    Lesley King discusses HMRC’s response to their consultation on CGT and the main residence exemption