Legg v Burton [2017] EWHC 2088 (Ch)

WTLR Issue: Autumn 2017 #169

The testatrix had two daughters, the first and second claimants. In July 2000, the testatrix and her husband made wills in favour of the survivor, and subject to that, in favour of the claimants in equal shares.

The husband died in May 2001...

Chada & ors v HMRC [2014] UKFTT 1061(TC)

WTLR Issue: June 2015 #150

Kingston Smith were engaged to provide inheritance tax planning advice to Mr and Mrs Robin, who had terminal medical conditions, in early 2003. They wished to ensure that as much of their property should be available to support the survivor and, following the death of the survivor, their disabled daughter...