Latest commentary – Page 7
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AnalysisInheritance and Trustees' Powers Act - relatively modest?
Lesley King gives us the lowdown on the main changes introduced by the Inheritance and Trustees’ Powers Act 2014, which came into force on 1 October.
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AnalysisStrengthening the DOTAS rules
Lesley King discusses the government’s consultation on strengthening the DOTAS regime, including proposals to significantly increase IHT reporting requirements, and how the Inheritance and Trustees’ Powers Act 2014 amends claims made under the Inheritance Act 1975.
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AnalysisThe Jimmy Savile case: when can a court remove an executor?
Lesley King discusses new HMRC self-assessment guidance sheets, and why the failure to remove remove Jimmy Savile’s executors has implications for private client practitioners.
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AnalysisHome and away: inheritance claims by cohabitants
Lesley King considers an interesting decision on Inheritance Act claims by cohabitants, plus HMRC’s latest proposed changes to the taxation of relevant property trusts.
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AnalysisFrustrated wills: it's all about interpretation
Lesley King examines two recent cases in which the High Court considered errors made in the drafting of wills. In the light of the House of Lords’ decision on interpretation in Marley v Rawlings, will the courts now take a more relaxed view?
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AnalysisInheritance claims by adult children: Court of Appeal throws out Illott v Mitson
Lesley King analyses the latest chapter in the long-running saga of Illott v Mitson concerning an application for reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975.
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AnalysisCan the court order rectification without determining a mistake?
Lesley King analyses two cases which emphasise the importance of cautious will drafting to avoid problems further down the line.
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AnalysisCancelling contracts made in the home
Lesley King explains why law firms must tread carefully when handling contracts entered into as part of a solicited home visit to a client.