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.
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.
- Feature
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.
- Feature
Rectifying the situation
Lesley King reviews a new title on the construction and rectification of wills and trust instruments
- Feature
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.
- Feature
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.
- Feature
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.
- Feature
Accidental interests in possession
Lesley King considers why it’s important to think through the inheritance tax consequences of giving a right to occupy.
- Feature
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
- Feature
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Lesley King comments on a case where a trust beneficiary’s right to income was rescinded on the basis of mistake, and on the government’s consultation on implementing the Fifth Anti-Money Laundering Directive.
- Feature
Plenary: Good as golden
At the Private Client Section annual conference, Lesley King provided her yearly update on private client law and practice, covering the residence nil-rate band, the importance of the ‘golden rule’, and an urgent Court of Protection application
- Feature
In 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.
- Feature
Payment 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
- Feature
Probate 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.
- Feature
Out 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.
- Feature
A 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.
- Feature
Lasting things first: transparency rules and LPAs
Lesley King comments on recent developments including the new transparency rules and guidance on lasting powers of attorney.
- Feature
Plenary: Changing times
At the Private Client Section conference, Lesley King provided her annual update following a very busy year for private client law and practice, covering developments around data protection, trusts and ISAs
- Feature
All quiet on the estates front – relatively
August was, as always, comparatively quiet. Lesley King draws out a couple of points worth notice, including registration deadlines and a recent case where two minor children were awarded 11 per cent of their father’s estate.
- Feature
GDPR: I’ll try to keep it brief
You’re probably heartily sick of hearing about the GDPR, but it is undeniably relevant to trustees and personal representatives (PRs). Lesley King takes a closer look at some of the implications for private client practitioners.
