June 2016 #177 – Law Journals

Wills: A textbook claim

Lydia Pilati considers the lessons to be learned from Brennan v Prior [2015] on contesting the validity of a will ‘Brennan highlights that although the burden of proof is upon the party seeking to propound the will, it is not simply enough to propound a will on due execution and capacity when the suspicion of …

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Book Review: Quality and quantity

Jo Summers reviews A Modern Approach to Lifetime Tax Planning for Private Clients A Modern Approach to Lifetime Tax Planning for Private Clients (with Precedents) 2nd ed, published January 2016 by Jordan Publishing Authors/editors: Christopher Whitehouse and Lesley King £85.00 ISBN: 978 1 78473 104 5 There’s a certain brand of beer that prides itself …

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Intestacy: A welcome update

Jonathan Shankland and Tulin Hamit investigate changes to the intestacy rules created by the Inheritance and Trustees’ Powers Act 2014 ‘The effect of the changes will be most welcomed by surviving spouses who may otherwise have found themselves encumbered with an inadequate, cumbersome and expensive-to-manage life interest, or sharing their spouse’s estate with extended relatives!’ …

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Musings From Manchester: Reputation counts

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Technical advice is no longer sufficient. Geoffrey Shindler outlines how the world of the trust and estate practitioner has changed over the past 50 years ‘Trusts seem to be reported, almost per se, as wicked and evil. We know that they are not and, indeed, are the opposite. So, we have to consider not only …

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Costs: Once more unto the breach

In Blades v Isaac [2016] the trust fund paid a high price for the trustees’ initial refusal to disclose accounts. Tamasin Perkins analyses the judgment ‘Costs do not always follow the event. Trustees (both lay and professional) can lose and lose badly and still not have to pay costs from their own funds. This can …

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Protectors: An awkward position

Hannah Southon highlights a case that provides new guidance on the status of protectors in English law ‘The onus is on the draftsman to ensure that protectors’ powers, duties and the constitution that governs them are thoughtfully crafted, although of course no such draftsman can widen the court’s jurisdiction in this respect.’There have been very …

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Business Property Relief: Going for gold

Luke Busbridge examines the outcome of The Trustees of the David Zetland Settlement [2013], in which it was argued that a property business was eligible for 100% business property relief ‘Where a property business is being considered, the assumption is that it will not qualify for business property relief – unless the landlord can show …

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