Jackson Reforms: Adapt to survive

Kate Mundy and Russell Simpson assess the impact of the reforms on the private client practitioner The effects of the reforms will be felt by all litigators, particularly those who strive to find alternative ways to give access to justice for clients who cannot afford to pay on a standard hourly rate “pay as you …
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France: Trusts across the Channel

Frederic Mege looks at the interpretation of new trust provisions and the implications If the settlor or deemed settlor is a French tax resident at the date of death, French IHT will apply to worldwide trust assets. If not, French IHT will normally apply to French-sited assets only. New French tax legislation applicable to trusts …
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Musings From Manchester: Spot the difference

Geoffrey Shindler argues for the abolition of the distinction between charity and philanthropy It is the case, of course, that all charitable giving is philanthropic and all philanthropy is beneficial to the community.Like the poor, with whom it is intimately connected, charity is always with us. Never more so than just now. Last year we …
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Wills: Code of practice needed?

The Court of Appeal decision in Burgess v Hawes has muddied the waters on capacity, and want of knowledge and approval. Martyn Frost explains why. The importance of the experienced practitioner’s evidence is going to be determined by what they did and what they know of what they should be doing. The recent judgment from …
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Business Property Relief: Scrutiny of services

The result of the Pawson appeal has done little to clarify the criteria for claiming BPR in the case of furnished holiday lettings, as Matthew Woods and Sophie Carter relate Interpretation of an intelligent businessman versed on all the available law begins to sound like a tribunal judge, rather than the man on the Clapham …
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Mistake And Rectification: Achieving fairness

David Catchpole and Alexandra Clark analyse Lawie to discern the court’s current approach to mistake and rectification Rectification is a discretionary remedy and the court will take into account all of the evidence put before it, whether in support of or in opposition to the application, but will not make the case for a party …
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Inter Vivos Gifts: Ascertain the testator’s true intentions

Kloosman v Aylen has clarified the court’s approach towards the presumption against double portions. Matthew Hodson examines the case. Testators may feel rather differently about the division of their estate if they come to understand that it is worth rather more, or less, than they thought. The first question to consider when looking at the …
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Trusts: Welcome change

Kate Buchanan reviews the key points of the Trusts (Capital and Income) Act 2013 The reforms introduced by the Act address areas of law that have long been problematic to trust practitioners and are therefore to be welcomed.The Trusts (Capital and Income) Act 2013 (the Act) received royal assent on 31 January 2013. The Act …
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