This category can only be viewed by members.
Nicholas Le Poidevin QC introduces an issue devoted to articles by New Square Chambers ‘Private client work gives rise to a dense variety of disputes hard to match in any other area of legal practice. We hope that readers will find this special issue of the Trusts and Estates Law & Tax Journal both useful …
Continue reading "Introduction: A choice selection"
This post is only available to members.
Jane Evans-Gordon discusses the quandaries that can arise on the disposal of a dead body ‘Bodies cannot be bought or sold, stolen, criminally damaged or, as was once tried, seized by creditors.’ Thomas Mann said that ‘It is a fact that a man’s dying is more the survivors’ affair than his own’.Regrettably, while the Lord …
Continue reading "Probate: Body matters"
This post is only available to members.
Charles Holbech reviews the importance of a medical opinion for the aged or infirm testator ‘Even though the golden rule may not, on close examination, be a golden rule, it does not follow that solicitors would be to safe to disregard it: they should be aware of the risk of a negligence claim should they …
Continue reading "Wills: Has the golden rule lost its lustre?"
This post is only available to members.
Mark Hubbard explains the ramifications of a case in which the Court of Appeal upheld an order against settlors to disclose trust documents under their ‘control’ ‘ North Shore is a further example of a hardening of English judicial attitudes against those who are seen as using corporate and trust structures as devices to commit …
Continue reading "Trusts: ‘Puppet masters’ beware"
This post is only available to members.
Richard Selwyn Sharpe examines how a gift in contemplation of death is treated in the modern world ‘The gift must be conditional on the donor’s death and is therefore revocable until that event occurs. The donor sometimes expresses the intention in words to the donee that the gift is conditional on death but this is …
Continue reading "Donatio Mortis Causa: The doctrine of giving"
This post is only available to members.
The Court of Appeal’s decision in Marley v Rawlings was the correct one, as Alexander Learmonth reports ‘The existing cases on s20 of the Administration of Justice Act 1982 have already taken rectification about as far as it should go; and there is no scope for using the section to correct other sorts of errors, …
Continue reading "Swapped Wills: Signing your life away"
This post is only available to members.
Leigh Sagar clarifies the occupation of agricultural property for agricultural purposes ‘Two recent decisions highlight some of the difficulties that are being faced by executors in the area of agricultural property: HMRC v Atkinson and Hanson v HMRC.’ Agricultural property relief is available for transfers of agricultural land and pasture and specified buildings and woodlands …
Continue reading "Agricultural Property Relief: A tale of two farms"
This post is only available to members.
Geoffrey Shindler argues that a legal education begins with literature ‘We cannot begin to advise clients unless we understand their own predicaments, often understanding them to a degree beyond which they understand them. One of the sad consequences of specialisation is the loss of the big picture.’ What is it that is irreplaceable when lost …
Continue reading "Musings From Manchester: The best provision for practice"
This post is only available to members.
Sam Macdonald and Elizabeth Jones review the decision in the ISC’s judicial review of Charity Commission guidance on public benefit ‘The emphasis upon trustees’ discretion, rather than prescription by the Commission or any other authority, will, of course, have practical consequences.’ On 13 October 2011, the Upper Tribunal (Tax and Chancery Chamber) released its decision …
Continue reading "Charities: Helping hand"
This post is only available to members.
Stewart Jordan and David Kilshaw outline what the UK practitioner needs to know about foundations ‘Foundations do not, in our experience, occur regularly in the day-to-day business of a UK tax adviser. When they do occur, they are often unwelcome – simply because they are unusual and hence difficult to analyse.’ The purpose of the …
Continue reading "Foundations: Back to basics"
This post is only available to members.
