Latest features – Page 3
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FeatureWhat’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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FeatureAccelerated 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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FeatureUplifting 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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FeatureWill-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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FeatureTrust 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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FeatureUnlawful 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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FeatureHigh 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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FeatureWills 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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FeatureMissing: 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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FeatureAccidental interests in possession
Lesley King considers why it’s important to think through the inheritance tax consequences of giving a right to occupy.
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FeatureMistakes and money-laundering
Lesley King comments on a case where a trust beneficiary’s right to income was rescinded on the basis of mistake, and on the government’s consultation on implementing the Fifth Anti-Money Laundering Directive.
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AnalysisScarle v Scarle: High Court upholds commorientes rule
Roman Kubiak and Oliver Black take a closer look at Scarle v Scarle, in which it was unclear which of a couple had died first and where the High Court recently upheld the commorientes rule.
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FeatureIn a bind: drafting deadlines for conditional gifts in a will
Lesley King comments on a case where the time to comply with the condition of a will expired before the beneficiaries were aware of it – and on Scarle v Scarle, which dealt with deaths in uncertain order.
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FeatureMaking a lasting power of attorney – getting it right first time
Laura Crouch and Shahzad Aziz from the Office of the Public Guardian offer top tips to speed up the process of setting up a lasting power of attorney.
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FeaturePPI: my firm’s approach
Ian Bond discusses the steps his firm has taken ahead of the 29 August deadline for payment protection insurance claims.
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FeaturePayment protection insurance and private client practitioners
The cut-off date for payment protection insurance claims is 29 August 2019. Lesley King looks at what this means for private client practitioners
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FeatureProbate fees and civil partnerships
In something of a mixed bag this month, Lesley King comments on the introduction of civil partnerships for opposite-sex couples and the latest news on probate fees.
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AnalysisRelief: when is it merited?
Roman Kubiak comments on an assisted suicide case where a widow was granted relief against the forfeiture rule, and a case in which another widow was refused relief to bring a claim for financial provision out of time.
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FeatureOut of time: claims under the Inheritance Act
Lesley King comments on Cowan v Foreman and ors [2019] EWHC 349 Fam, and looks at what the case means for both contentious and non-contentious probate practitioners.
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FeatureA stealthy new year: probate fees
Lesley King comments on recent developments in the private client sector, such as the controversial increase in probate fees and new wording for grant applications.