Lesley King
Lesley King is a freelance commentator, writer and speaker on private client law and practice, and former private client practice head at the College of Law in London.
FeatureNew excepted estates regulations
Lesley King details excepted estate regulations that come into force in the new year, and the various tax implications that they have.
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Staking a disclaim
Lesley King analyses whether members of a discretionary class can disclaim their interest in settled property and looks at a recent case to see how this has worked in practice.
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Instruction manual
At the conference, Lesley King spoke on wills and deeds of variations, the importance of documenting discussions with clients, and differences between variations and disclaimers
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Back to Basics: Inheritance tax and partially exempt estates
Lesley King explains how to get the calculations right for inheritance tax due on partially exempt estates
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Testamentary capacity and insane delusions
Lesley King discusses how testamentary capacity is tested during contentious probate, and what is meant by ”insane delusions”.
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Stamp it out
Lesley King unpicks the myriad of stamp duty land tax issues for trustees and beneficiaries
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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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Back to Basics: Liabilities in estate administration
Lesley King looks at the rules governing payment of debts and liabilities during the administration of estates, including a number of example scenarios and relevant case law.
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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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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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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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Rectifying the situation
Lesley King reviews a new title on the construction and rectification of wills and trust instruments
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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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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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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.
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Back to basics: Nil-rate band discretionary trusts
Lesley King looks at the matters to consider when dealing with an estate where the will creates a nil-rate band discretionary trust
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Mistakes 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.
