Beasant v Royal Commonwealth Society for the Blind & ors [2022] WTLR 853
Wills & Trusts Law Reports | Autumn 2022 #188By her will (which was drafted by a legal executive of the third defendant), Audrey Thelma Anita Arkell (the testatrix) gave the ‘Nil-Rate Sum’ to the appellant. This was defined as:
‘… the largest sum of cash which could be given on the trusts of this clause without any inheritance tax becoming due in respect of the transfer of the value of my estate which I am deemed to make immediately before my death.’
Subsequent clauses gave her residence, personal chattels and specified shares to the appellant ‘free of inheritance tax’ and her net residuary es...
Royal Commonwealth Socitety for the Blind v Beasant & anr [2021] WTLR 1457
Wills & Trusts Law Reports | Winter 2021 #185By her will dated 27 June 2016 (the will) Audrey Thelma Anita Arkell (the testatrix) appointed the defendants as executors and gave a nil-rate band legacy, defined as the largest sum of cash which could be given without any inheritance tax becoming due on the transfer of value deemed to be made immediately before her death, to the first defendant. The testatrix then gave to the first defendant a specific devise, a specific bequest and her personal chattels free of tax. Pecuniary legacies were also given free of tax to other legatees and the net residuary estate was divided between the cl...
Barrett v Hammond & ors [2021] WTLR 51
Wills & Trusts Law Reports | Spring 2021 #182Dr Robert Munroe Black (the ‘testator’) and his wife, Beatrice Maud Black, were a childless couple who made mirror wills dated 29 September 1998. These were professionally prepared by Lucas & Co, which was subsequently taken over by Simpson Millar. Subject to the payment of several pecuniary legacies, on the death of the survivor the wills directed the division of the residuary estate into 52 parts for the benefit of six named individuals as to six parts each and a number of charities as to two parts each.
The testator and his wife amended their wills by codicils dated 2 Augus...
Gledhill & anr v Arnold [2015] EWHC 2939 (CH)
Wills & Trusts Law Reports | May 2016 #159By clause 3 of his will dated 19 August 2011 (2011 will) Eric Arnold (estator) gave his beneficial half share of 1 Sherbuttgate Road, Pocklington (house fund) to the claimants (trustees) upon trusts that conferred a life interest on the defendant with remainder ‘upon the trust hereinafter declared in regard to my residuary estate’. The residuary estate was given to the defendant in absolute terms with a gift over, if she failed to survive the testator, to such of her children and her daughter in law as should be living at his death and if more than one in equal shares absolutely...
Re Harte [2015] EWHC 2351
Wills & Trusts Law Reports | December 2015 #155By her will dated 10 November 2009 the deceased was expressed to give ‘all my personal property of whatsoever and wheresoever situated to my trustees on the following trusts:
3.1 To pay my just debts, funeral and testamentary expenses.
3.2 For Patrick absolutely.
3.3 Provided that if Patrick should not survive me, then my Trustees shall hold my residuary estate as follows:
4.1 as to one tenth to Douglas Victor Harris
4.2 as to one part to Michael Harris
4.3 as to one part to Pamela Ellen How
4.4 as to one part to Sybil Maisie Wickens
<...Scarfe & anr v Matthews & ors Claim number: HC12C0096
Wills & Trusts Law Reports | November 2012 #124Bernard Trevor Matthews (testator) died on 25 November 2010 and was survived by the defendants, who were his son, longstanding partner and three adopted children respectively. His estate included a property in France called Villa Bolinha estimated at €15m and property elsewhere estimated at £40m. Although (as he was aware) French law only permitted the testator to leave the second defendant 25% of Villa Bolinha since his children were as of right entitled to 75%, he made a will in France (French will) leaving it to her absolutely. By a letter of wishes, he nevertheless hoped that his chi...