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Jonathan Hilliard provides a welcome review of information rights under trusts from Schmidt v Rosewood up to present day ‘While many jurisdictions contain statutory codes relating to disclosure, few of them are likely to be entirely exhaustive and therefore it will be necessary, at least at the fringes, to decide on the appropriate approach outside …
Continue reading "Disclosure: Knowledge is power"
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Helen Ratcliffe looks at Drake v Harvey, which highlights the difficulties of estate planning for partnership shares ‘Following Cruikshank v Sutherland [1922], where a partnership deed is silent as to the basis of valuation for the purposes of an account, the appropriate value is one that is fair.’Partnerships are one of the frequently chosen vehicles …
Continue reading "Estate Planning: Accruing complexity"
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Singellos v Singellos marks an important extension of the Parker v Feldgate principle into lifetime gifts, explains Susi Dunn ‘The test for mental capacity to enter into a lifetime transaction is issue-specific: the degree of understanding required depends on the nature and complexity of the transaction in question.’In the summer of 2010, the High Court …
Continue reading "Lifetime Gifts: The timing of execution"
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Paul Davies finds Carl Islam’s Tax-Efficient Wills Simplified an excellent summary for practitioners T ax-Efficient Wills Simplified is intended to be a practical guide to an area of law that many people may find confusing or worrying: how to write a good and effective will that will ensure the maximum benefits to the testator’s heirs. …
Continue reading "Book Review: A thorough and concise read"
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A recent Canadian case confirms the UK position on the scope of fiduciary obligations, as Suzana Popovic-Montag and Sarah Halsted report ‘Most significantly, the court in Galambos v Perez conceptually analysed the nature of fiduciary obligations and concluded that it is not the case that all power-dependency relationships are fiduciary in nature.’In Galambos v Perez …
Continue reading "Fiduciary Duties: Acknowledgement is key"
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Geoffrey Shindler ponders the modern means by which we acquire knowledge ‘Is it any wonder that there is more and more litigation surrounding professional negligence? I know that the professional insurers want to reduce this, hence both the amount of information they require and the cost of the premium.’ How much more can we take? …
Continue reading "Musings From Manchester: Overwhelmed by information?"
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Henry Legge examines some oft-overlooked points concerning international testators ‘If a testator had non-UK nationality, the system of law applicable at the time of execution or their death will suffice. The classic case where this will crop up in English practice is where a testator is resident in England but has a non-UK passport.’In this …
Continue reading "Wills: Lost in translation"
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Jordan Holland analyses the Court of Protection’s obligations to enforce international orders after Re MN ‘The enquiry into what is in a person’s best interests is one that is, by its very nature, highly fact sensitive and it can be inferred from the lack of any specific guiding principles that the analysis of best interests …
Continue reading "International Orders: Best interests"
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The case of Kings v Bultitude has lessons for the failure of a residuary gift as well as casting light on a colourful part of church history, as Barbara Rich finds out In early January 2008, Mrs Pamela Schroder died and left the residue of her estate:To the person who… shall be or act as …
Continue reading "Charitable Gifts: An episcopal from Acacia Road"
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Penelope Reed QC introduces an issue devoted to articles by the barristers of 5 Stone Buildings The members of 5 Stone Buildings are delighted to be back writing for this edition of the Trusts and Estates Law & Tax Journal. Last year proved to be a fertile source of articles with members of chambers involved …
Continue reading "5 Stone Buildings: A quick catch up"
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