Test – Page 198
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Analysis
Markou and other v Goodwin and others
High Court considered whether the deceased, who suffered from underlying dementia, had had testamentary capacity to execute a will in favour of a defendant who was not a relative.
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Analysis
TA v AA (by his Litigation friend, the Official Solicitor)
Application for appeal against the dismissal of an application under section 21A, Mental Capacity Act 2005.
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OpinionNew year, old values
In an increasingly commercialised world, the traditional values of professionalism seem less and less appreciated. Which makes them all the more important for solicitors in a liberalised market, says Simon Leney, Private Client Section chair
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News
‘Longer-term future of the system of the European Convention on Human Rights and the European Court of Human Rights’
The Law Society has responded to an open call for information, proposals and views from the Council of Europe’s Committee of experts on the reform of the European Court of Human Rights (DH-GDR). The open call was for information, proposals and views on the issue of the longer-term reform of ...
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FeatureInfluencing factors
Rosanna Foskett examines the recent judgment in Hart and Samways v Burbidge, which illustrates how the courts will apply the principle of presumed undue influence, even where such influence was not intentional
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FeatureAsking the question
By making clients aware of the option of leaving a small charitable gift from their estate once friends and family have been looked after, solicitors can make a huge difference to many good causes, writes Rob Cope
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FeatureFertility tests
Patricia Wass looks at how the Court of Protection cases approaches sterilisation and abortion
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FeatureBack to basics 30: Tax reliefs
Sima Pankhania and Richard Mannion consider the various tax and investment reliefs available to private clients in managing their personal tax liabilities. In particular, the taxes covered here are income tax, capital gains tax (CGT) and inheritance tax (IHT).
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FeatureStatement of intent
The 2013 autumn statement was quickly followed by the draft 2014 Finance Bill, containing 673 pages of tax changes. David Bennett summarises those most relevant to you and your clients
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FeatureIrish origin
For solicitors acting on a UK-based estate which includes Irish assets, Maria Lakes explains what is needed to complete the detailed and sometimes lengthy process of obtaining an Irish grant to deal with these assets
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FeatureStandard questions
Bryn Hughes explains how setting a quality standard can help consumers – who already rate specialism and experience over cost when purchasing legal services – to make a more informed choice of provider
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FeatureA farewell cure
A recent case has shed light on the law relating to gifts of land made in contemplation of death, under the principle of donatio mortis causa. Clara Staunton examines the issues
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FeatureStaking a claim
With claims under the Inheritance (Provision for Family and Dependants) Act 1975 currently on the rise, Philip Jenkins examines some issues of practice and procedure, and looks at how the Inheritance and Trustees’ Powers Bill will potentially remove some obstacles to bringing claims
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FeatureFrench resistance
A change in the law presents a potential issue for English clients relying on a popular French savings product to avoid forced heirship rules, warns David Anderson
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FeatureA developing trend
As farmers are increasingly looking to sell development land, solicitors seeking the most tax-efficient way of structuring the transfer must examine a number of complex factors. Julie Butler outlines the key issues
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News
Law Society criticises action against Istanbul Bar Association members
The Law Society’s Human Rights Committee has criticised the legal action being taken against 10 members of the Istanbul Bar Association. After nearly two years of observing the trial of lawyers, journalists, human rights defenders and politicians in Turkey, the committee has raised concerns about due process, the independence of ...
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Feature
Balance of Competences consultation on Fundamental Rights
The Law Society of England and Wales and the Law Society of Scotland jointly responded to the Balance of Competences consultation on Fundamental Rights. Background to the Review The Balance of Competences Review was announced by the Foreign Secretary William Hague in July 2012 to examine the balance of competences ...
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OpinionWinds of change
Peter Rodd looks back at the developments of recent decades which have changed the face of conveyancing – and forward to the next big change: the Law Society’s Conveyancing Portal
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FeatureStamping out avoidance
As stamp duty land tax reaches 10 years of age, Paul Clark examines its effectiveness, and explains how new anti-avoidance legislation which came into force in July has affected various aspects of the tax
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FeatureFuture trouble
Agreements attempting to give sellers a share in the increase in the value of land after it has been sold are fraught with difficulties. Michael Poulsom highlights some of the potential pitfalls to be avoided by practitioners