January/February 2017 #183 – Law Journals

IHT: Out of step

Sadiya Choudhury reviews a case considering the IHT consequences of the transfer of a reversionary interest to an offshore settlement ‘This decision is one of the few examples in which the tribunal or the courts have applied the principles of anti-avoidance as developed in the case law in an IHT context.’In Michael Lawton Salinger and …

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Wills: Crossing a line

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Brendan Cotter considers how likely a claim against a testamentary predator is to succeed ‘The classic sign of undue influence is the main beneficiary being active in the preparation of a will in which they take a substantial benefit.’As Hilaire Belloc wrote in Dedicatory Ode 1910: ‘The question’s very much too wide, and much too …

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Charities And Litigation: Be prepared

Michael Colledge and Chris Rowse advise charity trustees on best practice when faced with litigation ‘Charity trustees must act in the best interests of their charity, protect and secure its assets, and ensure that charity funds are expended in furtherance of the charity’s aims, principles that must guide any decision as to whether to engage …

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Musings From Manchester: Bring in the new?

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Geoffrey Shindler argues that there is still room for personal service in a commoditised world ‘I think that one of the more interesting developments is the difference between those of us who are going into the off-the-peg market and those of us who are going into the bespoke market. Some of us may be there …

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EU: Brexit and Brussels IV

Phineas Hirsch and Robin Paul contemplate whether Brexit complicates or clarifies cross-border private client law and the EU Succession Regulation ‘Post-Brexit, the UK will presumably need to consider amending its internal legislation where tax reliefs have been extended to cover EU property, such as agricultural property relief for farmland in EEA countries, and inheritance tax …

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Trusts And Co-Ownership: No backing out now

A recent case shows that constructive trusts can be used to justify an arrangement which has neglected the formalities. Jody Atkinson explains Ely v Robson [2016] is another of the many cases involving unmarried couples fighting over the ownership of their home. Almost a decade ago the Law Commission recommended the introduction of a statutory …

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HMRC: Tax Britannica

Hayley Watson and Duncan Bailey examine HMRC’s proposal to penalise ‘enablers’ of tax avoidance schemes ‘The Disclosure of Tax Avoidance Schemes legislation was introduced to encourage the disclosure of schemes which seek to avoid tax.’The government’s most recent attempt to clampdown on tax avoidance comes in the shape of the consultation paper ‘Strengthening tax avoidance …

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