Latest features – Page 6
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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
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AnalysisCourt of Appeal reverses deathbed gifts decision
The Court of Appeal has restated the law relating to donatio mortis causa, and clarified the test to be applied in determining such claims, explains Lesley King
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AnalysisHave I the right?
The public guardian has been criticised by the Court of Protection for refusing to register a property and financial affairs LPA. Lesley King explains why
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AnalysisRaising the issue
In Reading v Reading, the court was asked to decide whether the word ’issue’ included the testator’s stepchildren and their descendants as well as his own descendants and, if not, to rectify the will.
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AnalysisBeneficiaries beware: lifetime gifts and IHT penalties
Lesley King analyses the first reported case on third party penalties for withholding information from executors
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AnalysisWho would be a trustee?
Lesley King discusses the Earl of Cardigan’s action for the removal of the trustees of his Wiltshire estate, in which a trustee was ordered to pay back their salary after their relationship with the Earl broke down irreparably
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AnalysisNil-rate band legacies: Woodland Trust loses claim
Lesley King looks at the cases of Loring v Woodland Trust (on the meaning of ’unused nil rate’ in a will) and Cooper v Earl of Cardigan (guidance on circumstances in which the court will assist trustees in making ‘momentous’ decisions).
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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?