December 2022 #239 – Law Journals

Musings from Manchester: Drama in the courtroom

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Geoffrey Shindler reviews a theatre tax relief case that caused HMRC to ponder the definition of drama and whether a story has to have a beginning, a middle and an end The tribunal was not impressed with HMRC’s approach to theatre tax relief, regarding it as ‘somewhat hard to pin down and seemed a little …

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Inheritance Act: Good timing

Laura Abbott and Andrew Bishop examine a landmark case that establishes that a claim against an estate as a dependant can be made pre-grant, and that parental responsibility exists without being a step-parent Antonio is a significant case because it confirms the court can and will consider applications and make orders pre-grant. The Inheritance (Provision …

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Charities Act 2022: Ex gratia payments in legacy disputes

Roman Kubiak and Oliver Rees look at the proposed changes scheduled to be brought in regarding ex gratia payments by the Charities Act 2022 as well as the recent announcements behind its delay The changes which are, subject to the government review, to be implemented by the Charities Act 2022 should allow charity trustees to …

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Wills: The public interest – whose view counts?

Natasha Dzameh explores the Court of Appeal’s decision on the will of His late Royal Highness Prince Philip The principle of open justice could be derogated from only in exceptional circumstances and these were such circumstances. Following the death of His Royal Highness Prince Philip the spotlight was shone on the practice of sealing royal …

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Tax: Taking it over the line

Firth sheds light on the inheritance tax treatment of furnished holiday lettings. Dr Christopher McNall discusses the case The key issue is whether property is ‘relevant business property’, so as to qualify for BPR, or simply part of the business of holding land, being ‘wholly or mainly… making or holding investments’. Business property relief (BPR) is …

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Personal representatives: Out of office and out of pocket

Claims for the removal of executors or administrators are commonplace and mishandling them can result in a hefty bill for the defendant. James McKean reports The PR(s) in both cases were heavily criticised for filing extensive evidence before conceding – or even while conceding – the claim. In the recent cases of Fellner v Cleall [2021] and Fullard …

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Contentious probate: When enhanced provision is sought by spouses under the Inheritance Act

Thomas Entwistle analyses an application under the Inheritance (Provision for Family and Dependants) Act 1975 that has valuable practice points for practitioners Mrs Ramus’ main concern with the provision made for her under the will was that the trustees had power to terminate her life interest. This article discusses the recent decision of Upper Tribunal …

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