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Musings from Manchester: If it ain’t broke…

Geoffrey Shindler questions recent changes to the probate process, which have created delays for practitioners and their clients Probate is now becoming contentious, not in the sense of clients arguing with each other but rather because of the frustration that practitioners and clients are experiencing as a result of current changes to the probate system. …
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Breach of trust: Time for a new law?

James Brown and Mark Pawlowski consider whether a new tort of inducing a breach of trust would be a welcome development in English law The recognition of a new tort of inducing a breach of trust would have the advantage of allowing the claimant to pursue a third party where their wrongdoing consists solely of …
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Court of Protection: Skewed benefit

Louise Mathias-Williams explores a case where a windfall jeopardised the beneficiary’s living arrangements The judge was persuaded that it was in LMS’s best interests to authorise the proposed deed in order better to effect the testator’s intention to financially benefit her. Becoming entitled to an inheritance is, for most, a fortunate place to occupy, albeit …
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IHT: Unintended consequences

The nexus between pension transfers and IHT is not straightforward. Duncan Bailey and Imogen Trafford report on Commissioners for HMRC v Parry, which provides welcome guidance Mrs S’s omission was the operative cause of the increase in the sons’ estates and therefore under s3(3) inheritance tax was chargeable. The Supreme Court has ruled on a …
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Death and property: Details matter

Nicholas Grundy QC and Victoria Osler discuss the service of notices relating to land on a deceased, as considered in Gateway Housing Association v PRs of Ali The court held that the primary purpose of s18 is to protect the interests of those who have the right to serve notices affecting land following the death …
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1975 Act: ‘Til death do us part?

Jessica Woollard and Alexandra Hirst revisit 1975 Act claims and financial remedies on divorce A former spouse or civil partner may be able to bring a claim under s81(1)(ba) of the 1975 Act if the parties legally separate and subsequently cohabit. In Chekov v Fryer [2015], the defendants applied to strike out an application under …
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Offshore: A sting in the tail?

Recent Cayman Islands case law has focused on the effect of firewall and forum of administration provisions on trusts. Rachael Reynolds and Deborah Barker Roye examine current judicial thinking and how principles apply in England and Wales While the firewall legislation provides robust protection for Cayman trusts against attack from orders of foreign courts… it …
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Musings from Manchester: Time and tide wait for no man – including HMRC

Geoffrey Shindler urges HMRC to play fair and respond to taxpayers promptly If the taxpayer is required to pay interest and penalties on overdue tax there ought to be an equivalent penalty on HMRC for its delays in dealing with matters. Mighty oaks come from small acorns. Mighty changes in society equally come from inauspicious …
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Insolvency and trusts: Timing is everything

Donald Lilly explores the timing of proprietary interests when there is an insolvency Where a disposition of a mere expectancy or other future property is involved in a document, the question of when the right in that expectancy or property arises should be considered as part of the drafting process. The recent decision in Patel …
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Trust validity: Oh what a tangled Webb we weave

Tom McPhail reports on the Privy Council decision in Cook Islands case Webb which scrutinises the trust structure and the true reach of the settlor If the powers retained by a settlor are so extensive and of such a nature that they amount to an uncontrolled power to recover the trust property, then the settlor’s …
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