Commentary

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    Feature

    Manual updates

    2022-08-04T09:52:00Z

    Lesley King comments on HMRCs latest updates to the Trust Registration Manual and highlights the areas particularly relevant for private client practitioners and where the new updates fall short. 

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    Feature

    Trusted professionals

    2022-07-29T11:19:00Z

    Roman Kubiak analyses a recent case where a trustee charged a monthly fee for her services over a 12 year period, leading the Court of Appeal to confirm that non-trust professionals can only be remunerated for trust administration work undertaken within the course of their specific profession

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    Feature

    Private client round-up: CFO interest rates, HMCTS letter and lost wills

    2022-06-10T14:15:00Z

    Lesley King considers the recent hot topic issues in the private sphere including the interest rates increase for the Courts Fund Office, submission of a IHT400 and a recent case on lost wills.

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    Feature

    “Gesture” for a good will

    2022-06-10T14:14:00Z

    Roman Kubiak and Emily Peacock discuss a recent case in which the High Court admitted a copy of a deceased’s will found on their computer to probate.

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    Feature

    The importance of distinguishing funds

    2022-04-06T08:37:00Z

    Lesley King discusses the recent case of Batt v Boswell: where confusion over trust and personal money led to a family dispute between two siblings following the death of their parents.

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    Feature

    Severing a joint tenancy without notice

    2022-04-04T13:17:00Z

    Roman Kubiak discusses the recent decision of Dunbabin v. Dunbabin [2022] EWHC 241(Ch), in which the court found that a joint tenancy had been severed despite the absence of a notice.

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    Feature

    Accelerated payment of CGT on residential property

    2022-02-01T16:26:00Z

    Lesley King summarises HMRC’s updated guidance on using a UK Property Account for payment of Capital Gains Tax, and what this means for trustees and personal representatives. 

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    Feature

    Predatory marriages and protecting the vulnerable

    2022-02-01T16:26:00Z

    Roman Kubiak looks at the recent Court of Protection decision in Re BU [2021] EWCOP54, an application brought by BU’s family in an effort to protect a vulnerable person from contacting a man who they feared would force her to marry him.

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    Feature

    Cryptoassets – worth the tax risk?

    2022-01-26T09:51:00Z

    Although there is an increasing awareness of cryptocurrencies, many remain unaware of how these assets are taxed. Stuart Adams and Paul Noble explain the steps HMRC have taken to tax cryptoassets and the challenges this presents investors. 

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    Feature

    New excepted estates regulations

    2021-11-10T14:24:00Z

    Lesley King details excepted estate regulations that come into force in the new year, and the various tax implications that they have.

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    Feature

    Award for success

    2021-11-10T14:23:00Z

    Roman Kubiak discusses recent judgments where success fees have been awarded to a claimant under the Inheritance (Provision for Family and Dependants) Act 1975, and how “moral claims” to estates are evidenced.

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    Feature

    The royal seal

    2021-09-22T16:17:00Z

    Following the news that Prince Philip’s will is to be sealed from the public for 90 years, Roman Kubiak looks at the legal mechanisms behind this and queries whether wills should be made public at all.

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    Feature

    Staking a disclaim

    2021-09-22T16:17:00Z

    Lesley King analyses whether members of a discretionary class can disclaim their interest in settled property and looks at a recent case to see how this has worked in practice.

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    Feature

    Inheritance: the conversations we’re still not having

    2021-08-13T10:50:00Z Sponsored content

    Although no one enjoys talking about it, there is no ‘right’ age to start planning for probate, says Steve Gauke, business development director at Ampla Finance. Here’s why the conversation should start today.

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    Feature

    No shopping around!

    2021-06-16T11:11:00Z

    Roman Kubiak and Oliver Rees discuss their recent case in which an Irish executor was ordered to transfer assets from the deceased’s Irish estate to an English executor to settle debts in England and to avoid “forum shopping”.

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    Feature

    Testamentary capacity and insane delusions

    2021-06-14T08:02:00Z

    Lesley King discusses how testamentary capacity is tested during contentious probate, and what is meant by ”insane delusions”.

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    Feature

    BeWare!

    2021-04-21T09:32:00Z

    Lesley King comments on a case in which rectification of deeds of appointment was granted where there had been a mistake as to the legal, and not just fiscal, consequences of changes to a trust.

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    Feature

    Rokkan a hard place

    2021-04-20T15:01:00Z

    Roman Kubiak discusses an interesting probate case in which the surviving spouse circumvented Norwegian succession rules after acquiring Anglo-Welsh domicile.

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    Clash of the trustees - removing a trustee with competing interests

    2021-03-03T14:38:00Z

    Roman Kubiak discusses the January 2021 decision of HHJ David Cooke in Manton v Manton , in which he removed a trustee of a family trust for breach of the “conflict rule”.

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    Feature

    Rectification of post-death variations: check and re-check

    2021-03-03T13:57:00Z

    Lesley King addresses a recent judgment involving a successful claim for a rectification of a deed of variation, which emphasises the importance of good communication between professionals.