All articles by Lesley King – Page 3
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FeatureWills Act 1837, section 33: substitution of issue
Lesley King discusses section 33 of the Wills Act 1837.
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FeatureDeciphering homemade wills
Lesley King explains how the High Court interpreted a homemade will handwritten by a testator who wasn’t grammatically fluent in English.
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FeatureA case of mutual wills
Lesley King discusses mutual wills and Legg v Burton v Burton [2017] EWHC 2088 (Ch).
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FeatureManaging a missing person's financial affairs
The Guardianship (Missing Persons) Act 2017 Act received royal assent in April, establishing a new legal mechanism to deal with the property and financial affairs of a missing person. Lesley King looks in greater depth at the provisions within the act.
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FeatureBand practice
The new residence nil-rate band is now with us. Lesley King looks at some of the problems that can arise in practice, and offers some practical case studies and solutions
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NewsThe probate fee saga
The joint select committee on statutory instruments has queried whether the proposed probate fee increases are within the lord chancellor’s powers and referred the draft regulation to parliament on the basis that it represents a tax.
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NewsThe Fourth Anti–Money Laundering Directive ((EU) 2015/849)
Lesley King provides commentary on the impact of 4ALMD on practitioners.
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AnalysisSurvivorship clauses and the commorientes rule
Lesley King discusses survivorship clauses in wills following death and the recent judgment in Jump v Lister.
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AnalysisLay of the land
It looks as if Brussels IV may not be as useful as hoped for UK-domiciled clients owning land in EU states, remarks Lesley King. What does this mean for UK practitioners?
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FeatureKey to succession
At the Private Client Section annual conference, Lesley King provided an update on recent developments in private client, focusing on the EU Succession Regulation, the residence nil-rate band, proprietary estoppel and equitable rescission
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NewsVariation on a theme
Lesley King rounds up the latest developments in the world of private client, including an application under the Variation of Trusts Act, and a will in favour of a long-term carer being overturned by disappointed relatives.
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AnalysisThe right to buy? Maintenance and the 1975 act
Lesley King discusses two new important pieces of OPG guidance, and an interesting – and somewhat surprising – case on maintenance under the Inheritance Act 1975
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FeatureBack to Basics: Lifetime gifts
Lifetime gifts are made for a number of reasons, two of the most common being generosity and a wish to save inheritance tax. Lesley King looks at the matters to consider in order for the gift to be valid.
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AnalysisRNRB and the new downsizing allowance
Two very different matters this month: I discuss an application to dispense with service of an application to make a statutory will on a person who was entitled to a half share in P’s estate and would be disinherited by the proposed will; and new ’downsizing’ provisions in the Finance ...
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AnalysisExtending the DOTAS regime to inheritance tax - the next chapter
Lesley King comments on HMRC’s long-awaited follow-up to last year’s consultation on the extension to DOTAS to inheritance tax
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AnalysisCosts of trust litigation: Blades v Isaac & Alexander
Lesley King discusses Blades v Isaac & Alexander [2016] EWHC 601 (Ch), which raises some some interesting points on the role of executors and trustees of discretionary trusts.
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AnalysisGoing it alone
Lesley discusses a recent First-tier Tribunal which saw executors who had chosen to administer an estate without professional advice left with personal liability for an income tax bill that they were unable to settle from the estate
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