All articles by Lesley King – Page 4
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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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FeatureMake no mistake
At the Private Client Section annual conference, Lesley King provided an update on recent developments in private client law, focusing on issues of risk, including around solicitors’ negligence, relief for errors, and donatio mortis causa
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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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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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FeatureAnnual Conference 2014: Marley and me
At the Private Client Section annual conference, Lesley King provided an update on the recent high profile case of Marley v Rawlings and its effects in practice, including on other recent cases
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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?
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AnalysisInheritance claims by adult children: Court of Appeal throws out Illott v Mitson
Lesley King analyses the latest chapter in the long-running saga of Illott v Mitson concerning an application for reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975.
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AnalysisCan the court order rectification without determining a mistake?
Lesley King analyses two cases which emphasise the importance of cautious will drafting to avoid problems further down the line.
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AnalysisCancelling contracts made in the home
Lesley King explains why law firms must tread carefully when handling contracts entered into as part of a solicited home visit to a client.
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