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Musings from Manchester: What’s on your wish list?

In view of the ongoing consultations on reforming the tax system, Geoffrey Shindler debates its philosophical basis Currently, there are consultation papers which are being considered by us on inheritance tax (the tax on death and other events) and the tax on capital gains tax so I am wondering whether we now have the opportunity …
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Estate planning: When severance goes wrong

It is worth paying attention to the formalities. James Poole reports on a case where failure to properly sever a joint tenancy had a profound effect on estate planning and distribution The main question was whether the joint tenancy had indeed been severed, by either the notice, the application or the letter. If so, then …
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Succession: Who died first?

Mark Pawlowski examines the doctrine of commorientes with particular reference to its implications for property held on a joint tenancy Where there is uncertainty surrounding the circumstances of joint or simultaneous death (ie, so that it is not known who died first), a fairer and more just solution is to convert the joint tenancy into …
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Trustees: Mistaken loyalty

Those taking on a trusteeship must be fully informed. Graeme Kleiner, Hugh Gunson and Thomas Watts discuss Mackay, which develops the grounds on which such appointments can be set aside The claimant’s acceptance of her appointment could be severed from the DORA without offending the rule against partial rescission and without operating unfairly on any …
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Family provision: A new approach to an old dilemma? 

Heather Conway and Sheena Grattan look at family provision, adult children and property transfers In our opinion, it would be wrong to read Noble as signalling a fundamentally different approach, given that Noble was dealing with a very different set of factual circumstances Noble v Morrison [2019] is the first reported family provision case in …
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Wills: Which law to interpret a will – a simple question with a complicated answer

Applications under s48 AJA 1985 are rare. Mary Ashley explores a case which illuminates the court’s approach in such claims To have acquired a domicile of choice, the deceased must have both lived in a location and formed the intention to live there permanently or indefinitely. Clarke-Sullivan v Clarke-Sullivan [2021] is a case which concerned …
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Proprietary estoppel: What is fair

Anna Sutcliffe highlights practical pointers for bringing a proprietary estoppel case and suitable remedies, with reference to Anaghara Alice’s expectation that she could live in the property for her lifetime was not only something which she could reasonably rely upon, but was close to a consensual bargain. The Chief’s representations were both meant by him …
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Musings from Manchester: May you live in interesting times

Geoffrey Shindler looks ahead to 2021 and the possibility of a new wealth tax The problems of a wealth tax in 2021 are not fundamentally different from the issues that were faced and rejected in 1974. I will lay a pound to a penny that when you woke up on 1 January 2020 you did …
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Wealth Tax Commission: A taxing question

Jo Summers and Ramandip Kaur examine whether it is time for a wealth tax The report highlights that wealth has been rising in the past 70 years, which has made the introduction of a wealth tax potentially more lucrative. A lot has been said recently about the state of the UK’s finances and how Rishi …
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Proprietary estoppel: An unusual plot

Katie Alsop discusses a proprietary estoppel claim that succeeded despite little documentary evidence and the claimants not being family members With the benefit of hindsight, this case would have been eminently suitable for mediation. It does act as a stark reminder of the obligation on practitioners to discuss with clients the expectations of the court …
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