July/August 2013 #148 – Law Journals

Tax Planning: Curtailing abuse

Imogen Buchan-Smith sets out the key points of the much-anticipated GAAR ‘While the GAAR’s purpose is “the counteraction of tax advantages arising from tax arrangements that are abusive”, and the taxes included within its scope are clear, the actual arrangements that the government intends will fall within its ambit may be less so.’The introduction of …

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Trust Protectors: Above and beyond the call of duty

Dawn Goodman and Geoffrey Kertesz discuss a case that clarifies the grounds upon which protectors can be removed, and also sounds a note of caution for a common practice in the trust industry Protectors who engage in conduct that is beyond their remit (and perhaps trustee-like in nature) may be placing the entire structure at …

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Mental Capacity: Safeguarding adults at risk

Sharon Kenchington analyses a case that affirms the existence of a judicial ‘safety net’ to protect vulnerable adults who retain capacity so do not fall under the MCA 2005 or the Court of Protection ‘In the Re F decision, Lord Donaldson of Lymington MR affirmed the use of the common law as a ‘great safety …

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Good Practice: Holding the purse strings

Jo Summers examines new guidance for banks on controlling money for someone else ‘The framework is not binding and it is not a formal code of conduct. It uses a mixture of legal summary and guidance to help banks determine best practice, although some issues are left unresolved.’ After many years’ negotiation, ‘a framework for …

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Book Review: Useful and informative

Fiona Smith finds much to praise in the 2013 edition of a distinguished classic Williams, Mortimer & Sunnucks ‘Executors, Administrators and Probate’ John Ross Martyn and Nicholas Caddick QC 20th ed, Sweet & Maxwell ISBN: 9780414024342 £275.00 Williams, Mortimer and Sunnocks’ ‘Executors, Administrators and Probate’ is a staple of most private client practitioners’ libraries and …

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Charities: Live to give?

Kerry Rogers assesses the current attitude towards legacies and discusses how legal professionals should handle charitable giving ‘Legal professionals should ensure, that when a client draws up a will that makes little or no provision for their children, or other potential claimants, the client is made aware of the risk of a claim against the …

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Musings From Manchester: Speaking with one voice

Geoffrey Shindler advocates positive action in the light of the Lord Chancellor’s rejection of the Legal Services Board’s recommendations on will writing ‘Unless a significant amount of powerful new evidence is produced, no further regulation will be considered for will writers.’To universal cries of disappointment, but not entirely unsurprisingly, the recommendations made to the Lord …

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Trustees: Back on the right course?

Marilyn McKeever discusses the implications of the Supreme Court decision in Futter v Futter and Pitt v Holt ‘The Hastings-Bass jurisdiction applies where the trustee or other person has failed to take into account any relevant considerations or took into account irrelevant considerations and would not have taken the action they did but for that …

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