Commentary – Page 5
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AnalysisLay of the land
It looks as if Brussels IV may not be as useful as hoped for UK-domiciled clients owning land in EU states, remarks Lesley King. What does this mean for UK practitioners?
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NewsVariation on a theme
Lesley King rounds up the latest developments in the world of private client, including an application under the Variation of Trusts Act, and a will in favour of a long-term carer being overturned by disappointed relatives.
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AnalysisThe right to buy? Maintenance and the 1975 act
Lesley King discusses two new important pieces of OPG guidance, and an interesting – and somewhat surprising – case on maintenance under the Inheritance Act 1975
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AnalysisContentious probate update August 2016
Roman Kubiak takes a look at some more notable recent cases in the contentious trusts and probate field that you may have missed.
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AnalysisContentious probate case law update July 2016
Roman Kubiak, partner in the Contested Wills, Trusts and Estates team at Hugh James, takes a look at some of the most notable cases in the contentious trusts and probate field over the last few months.
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AnalysisRNRB and the new downsizing allowance
Two very different matters this month: I discuss an application to dispense with service of an application to make a statutory will on a person who was entitled to a half share in P’s estate and would be disinherited by the proposed will; and new ’downsizing’ provisions in the Finance ...
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FeatureUsing mediation to resolve private client disputes
Leading commercial mediator Andrew Hildebrand explains how mediation can be used effectively to manage private client disputes
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AnalysisExtending the DOTAS regime to inheritance tax - the next chapter
Lesley King comments on HMRC’s long-awaited follow-up to last year’s consultation on the extension to DOTAS to inheritance tax
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AnalysisThe biggest contentious probate cases of 2016 so far
Roman Kubiak, partner at Hugh James, takes a look at some of the most notable cases in the contentious trusts and probate field over the last few months.
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AnalysisCosts of trust litigation: Blades v Isaac & Alexander
Lesley King discusses Blades v Isaac & Alexander [2016] EWHC 601 (Ch), which raises some some interesting points on the role of executors and trustees of discretionary trusts.
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AnalysisGoing it alone
Lesley discusses a recent First-tier Tribunal which saw executors who had chosen to administer an estate without professional advice left with personal liability for an income tax bill that they were unable to settle from the estate
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AnalysisLord Lucan is officially dead
Lesley King rounds up the latest talking points in private client law, including Lord Lucan’s officially declared dead after over 40 years, and a High Court ruling that the lack of a personal representative does not allow a beneficiary to bring an action to protect assets on behalf of an ...
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FeatureContentious probate case law update
As the dust settles on 2015, Roman Kubiak takes a look at some of the most notable recent cases in the contentious trusts and probate field
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AnalysisRectifying the situation
Lesley King considers a recent High Court decision that provides a useful reminder of the availability to trustees of the section 48 procedure under the Administration of Justice Act 1985.
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AnalysisOnly strong evidence can rebut presumption of due execution
The High Court has confirmed existing case law on the level of evidence required to rebut the presumption of due execution of a will that conforms with section 9 of the Wills Act 1837. Lesley King explains more
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AnalysisMissing, presumed dead
Lesley King rounds up the latest private client developments, including a proprietary estoppel case and Lord Lucan’s son’s move to have his father declared officially dead under the Presumption of Death Act
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AnalysisPensions blow for same-sex couples
The Court of Appeal has ruled that civil partners’ spouses are not entitled to pension benefits accrued before December 2005
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AnalysisRamsay v Ramsay: capacity does not have to be perfect
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
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Analysis10 things you should know about the new residence nil-rate band
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
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AnalysisBrussels IV is here: what you need to know
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