November 2018 #201 – Law Journals

Guest editorial: Is your BO A-OK?

Helen Ratcliffe highlights the explosion of acronyms in private client practice, which can confuse the practitioner and the client ‘Some tax acronyms and abbreviations have been with us for decades and have the reassurance of long usage. But, as with compliance, there seems to have been an explosion of new ones.’ The role of a …

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Trustees: Relief from flawed decisions

The Privy Council has clarified the operation of the rule in Hastings-Bass and how the beneficial ownership of gratuitously transferred assets should be determined. Alan Boyle QC, Richard Wilson QC and Zahler Bryan discuss ‘On the facts of this case MAR’s intention was sufficient, because at the material time MAR was also the governing mind …

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The 1975 Act: Increasingly relevant

Juliet Petchey considers practical points arising from a case contemporary with Ilott that was also based on the Inheritance (Provision for Family and Dependants) Act 1975 ‘Practitioners will recognise the scenario that, having taken advice, the defendant soon demanded the claimant leave the house in order that he could realise his inheritance. The defendant considered …

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Trusts: After Marley

Mike Muston reviews a case which indicates that the courts will take a ‘common sense’ approach to construction and rectification ‘The case of Millar provides further confirmation, following on from the Supreme Court decision in Marley, that courts will approach cases of construction and rectification on a practical and common-sense basis.’ The case of Millar …

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Probate: Ashes to ashes

Disposal of a corpse: who has the right to decide after death? Amy Berry explains ‘Judge Boggis QC confirmed that the factual matrix is relevant as are the views of all sides and the wishes of the deceased, but that ultimately the court is required to find a solution which does fairness and justice to …

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Business property relief: No holiday

The bar for a holiday lettings business to qualify for BPR is set increasingly high. Katherine Bullock outlines how to best advise clients ‘It does appear that, to be classified successfully as a non-investment business, a holiday letting business will need very significant services indeed to succeed; possibly even expenditure in excess of 65% of …

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Proprietary estoppel: A principled approach to the facts

Gordon Nurse examines a case that indicates how proprietary estoppel cases are currently treated at trial ‘It is essential from the outset to give careful consideration to the facts that must be established, especially if a party is to be entitled to rely on proprietary estoppel.’ Smyth-Tyrrell v Bowden [2018] is an example of the …

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