Cowan v Foreman & ors [2019] WTLR 441

Wills & Trusts Law Reports | Summer 2019 #175

The claimant applied for an order under the Inheritance (Provision for Family and Dependants) Act 1975 (the 1975 Act), s2, against the estate of her deceased husband (the deceased). Probate of the deceased’s will was granted on 16 December 2016 and the application was made on 8 November 2018. Under s4 of the 1975 Act, except with the permission of the court any application for an order under s2 was to be made within six months of the date of the grant. This was an application for permission to make the substantive application out of t...

Sargeant v Sargeant & anr [2018] WTLR 1451

Wills & Trusts Law Reports | Winter 2018 #170

Joe Sargeant (the deceased) died on 10 May 2005 leaving a will dated 20 February 2002. He left a surviving spouse, Audrey Sargeant (who was known as Mary), and two children, Jeff and Jane. By the will, he left his guns and fishing equipment to Jeff and the balance of his personal chattels and the benefit of a life policy worth £75,000 to Mary. The remainder of his estate was left to his trustees on discretionary trust. The class was limited to Mary, Jane and Jane’s issue. His estate was valued at just over £3.2m.

Mary brought a claim under the Inheritance (Provision for Family...

Wood v HMRC [2016] UKUT 346 (TCC)

Wills & Trusts Law Reports | October 2016 #163

In June 2010, Michael Wood admitted to under-declarations of income tax for the years 2002-03 to 2007-08 amounting to £743,424 and made a payment of tax of £352,983. This was made with a view to taking advantage of an HMRC disclosure opportunity for medical professionals called the ‘Tax Health Plan’, with a fixed tax geared penalty of 10% of the amount of tax under-declared. HMRC argued that the disclosure fell within the Tax Health Plan and opened a Code of Practice 9 investigation into his affairs. Michael Wood agreed to provide a disclosure report (the disclosure report) into his affa...