Commentary
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Rokkan a hard place
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
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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Rectification of post-death variations: check and re-check
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.
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Guidance for deputies: Hourly rates
The recent decision in the cases of PLK Ors has opened up a new approach to hourly rates. Andrew Bennetts looks at how financial and property affairs deputies can recover costs, even with a retainer in place
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Overcoming the burden of administration in death
Estate management is a time-consuming business, but the digitisation of death will accelerate in the coming years, claims Tremayne Carew Pole, founder of Life Ledger . He looks at how the process is changing in the private as well as the public sector
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Guidance for deputies: Instructing your own firm post-Re ACC
Since Re ACC , the steps a deputy must take before instructing another legal team have changed. Bethan Phillips looks at how this impacts property transactions, tax returns, and continuing healthcare and education challenges.
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Guideline hourly rates again under the microscope
Roman Kubiak looks at the recent decision in Cohen v Fine and others [2020] EWHC 3278 (Ch), an appeal from a first-instance decision in which the High Court proposed an increase to the guideline hourly rates.
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For names’ sake! Naming charities in wills
Inaccurate beneficiary names in wills can cause all sorts of problems. Lesley King reviews a recent example in Knipe v British Racing Drivers’ Motor Sport Charity and others [2020] EWHC 3295 (Ch).
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What’s outstanding on your DAC6 action list? The deadlines are nigh!
Carol Katz explains the DAC6 regulations and how to comply with them.
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Accelerated payment of capital gains tax on residential land
Since 6 April 2020, report and payment for capital gains tax on residential land must be made within 30 days of completion. Lesley King looks at the rules that trustees and personal representatives need to follow.
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Uplifting hourly rates for Court of Protection assessments
Roman Kubiak looks at the recent decision in the linked cases of PLK Ors , in which the Senior Courts Costs Office assessed the costs in four cases at 20% above the guideline hourly rates.
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Will-wrangling – exceptions not rules in Wrangle v Brunt
Roman Kubiak looks at a recent High Court decision which approved the validity of a will signed, at the testator’s direction, by his attorney – and which ordered the deceased’s estate to pay the costs for both parties.
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Trust issues: witnessing wills and changes to the Trusts Register
Lesley King considers the recent changes to the Trusts Register and a legislation update, validating wills made via videoconference since 31 January 2020.
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Unlawful killing: applying the forfeiture rule
Lesley King looks at the rare cases practitioners may encounter when the court considers granting relief from the forfeiture rule after an unlawful killing.
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High Court awards claimant success fee in Inheritance Act claim
Roman Kubiak looks at a claim under the Inheritance (Provision for Family and Dependants) Act 1975 ( Inheritance Act ) where the sum awarded by given by the court included a payment towards the claimant’s success fee.
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Wills in a time of social distancing and self-isolation
Social distancing and self-isolation, coupled with the sudden increase in demand for wills and lasting powers of attorney (LPAs), are presenting unique challenges for private client practitioners. Lesley King and Roman Kubiak consider how to tackle these issues – at a safe distance.
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Analysis
Like buses: Thakare v Bhusate and out-of-time Inheritance Act claims
Roman Kubiak gives an update on Thakare v Bhusate [2020] EWHC 52 (Ch), where the High Court have allowed a widow’s application to issue a claim under the Inheritance Act 1975 – 26 years out of time.
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Missing: date of presumed death
When someone goes missing and is never found, the date of their presumed death can impact who inherits their property. Lesley King considers the issues that can arise.
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Accidental interests in possession
Lesley King considers why it’s important to think through the inheritance tax consequences of giving a right to occupy.
