This category can only be viewed by members.
Juliet Petchey considers practical points arising from a case contemporary with Ilott that was also based on the Inheritance (Provision for Family and Dependants) Act 1975 ‘Practitioners will recognise the scenario that, having taken advice, the defendant soon demanded the claimant leave the house in order that he could realise his inheritance. The defendant considered …
Continue reading "The 1975 Act: Increasingly relevant"
This post is only available to members.
Mike Muston reviews a case which indicates that the courts will take a ‘common sense’ approach to construction and rectification ‘The case of Millar provides further confirmation, following on from the Supreme Court decision in Marley, that courts will approach cases of construction and rectification on a practical and common-sense basis.’ The case of Millar …
Continue reading "Trusts: After Marley"
This post is only available to members.
Disposal of a corpse: who has the right to decide after death? Amy Berry explains ‘Judge Boggis QC confirmed that the factual matrix is relevant as are the views of all sides and the wishes of the deceased, but that ultimately the court is required to find a solution which does fairness and justice to …
Continue reading "Probate: Ashes to ashes"
This post is only available to members.
The bar for a holiday lettings business to qualify for BPR is set increasingly high. Katherine Bullock outlines how to best advise clients ‘It does appear that, to be classified successfully as a non-investment business, a holiday letting business will need very significant services indeed to succeed; possibly even expenditure in excess of 65% of …
Continue reading "Business property relief: No holiday"
This post is only available to members.
Gordon Nurse examines a case that indicates how proprietary estoppel cases are currently treated at trial ‘It is essential from the outset to give careful consideration to the facts that must be established, especially if a party is to be entitled to rely on proprietary estoppel.’ Smyth-Tyrrell v Bowden [2018] is an example of the …
Continue reading "Proprietary estoppel: A principled approach to the facts"
This post is only available to members.
Alison Craggs sets out important points to consider when advising a transgender client ‘Under s15 of the GRA, the fact that a person’s gender has changed does not affect the disposal or devolution of property under a will or other instrument made before 4 April 2005. However, the disposal or devolution of property under a …
Continue reading "Wills: Gender balance"
This post is only available to members.
John Poyser pinpoints the warning signs for testamentary undue influence, with lessons from a recent Canadian case ‘If the will-maker feels compelled to leave their wealth to a different collection of people, whether by overpowering fear or overpowering hope, then the resulting will is void.’ A recent Canadian case highlights some fresh perspectives on testamentary …
Continue reading "Testamentary undue influence: Hope over experience"
This post is only available to members.
Dreamvar has implications not only for conveyancers but for breach of trust claims against professional trustees. Claire-Marie Cornford and Sarah Smith explain ‘It was accepted that there had been failures in the identification checks undertaken by OWC and MMS; however, in both cases the claims against the vendors’ solicitors were dismissed at first instance on …
Continue reading "Breach of trust: Who bears the loss?"
This post is only available to members.
Paul Clarke explores the challenges of establishing that trust obligations have arisen after the failure of a joint venture ‘It is surprisingly easy for parties, even experienced commercial parties, to invest large amounts of time and resources in the hope of a joint venture agreement being reached, but fail to reach a binding agreement before …
Continue reading "Trusts: A perilous enterprise"
This post is only available to members.
Elizabeth Neale outlines what should be the focus of the Office of Tax Simplification’s report on the simplification of inheritance tax ‘The residence nil-rate band (RNRB), with the requirement to benefit direct descendants, complex tapering arrangements and downsizing provisions, is a classic example of policy being driven by political objectives.’ In April 2018, the Office …
Continue reading "Guest editorial: A chance for reform"
This post is only available to members.
