Tainted Gifts – Article by Josh Lewison
Josh Lewison analyses the approaches available to charity trustees when they encounter tainted gifts, in an article recently published by Trusts and Estates Law & Tax Journal. You can read the full article here. This article was first published in Trusts and Estates Law & Tax Journal and is also available on lawjournals.co.uk.
Court Authorisation of Self-Dealing by Trustees in the Light of Chaston v Chaston – Article by Charles Holbech
In this article Charles Holbech considers the recent case of Chaston v Chaston [2018] EWHC 1672 (Ch) in which the Court authorised a sale at valuation to a beneficiary of a property of which the beneficiary was also a trustee, despite opposition from two beneficiaries who were pressing for a sale on the open market. […]
The Residential Nil Rate Band: A Path through the Maze – Paper by Charles Holbech
In late 2015, the Government introduced an additional nil rate band for inheritance tax purposes applying where a deceased person’s interest in their residence is “closely inherited” by their children and other descendants, known as the residential nil rate band (“RNRB”). The objective was to meet the criticism that the estates of persons, who are […]
Discharging a Court of Protection Security Bond After P Dies – Article by Matthew Mills
Matthew Mills’ article titled ‘Discharging a Court of Protection Security Bond After P Dies’ was recently featured in ‘Private Client Business’, published by Sweet & Maxwell. You can read the full article here.
Neutral sanctuary – or intimidating location? Article by Justin Holmes
One aspect of the decision of Charles J in ADS v DSM [2017] EWCOP 8 is causing Court of Protection practitioners a headache as explored below by Justin Holmes. Charles J criticised the parties, and a Court of Protection visitor, for interviewing P at the house of her son, where she lived, whilst her son […]
The PSC Register and its impact on Trusts and Trustees – Article by Josh Lewison
Josh Lewison, a specialist in matters concerning the new PSC register arising out of the Companies Act 2006, has written for Practice Law on how this impacts trusts and trustees. Please click here to read the full article. This article is reproduced from Practical Law with the permission of the publishers. For further information visit […]
Testamentary capacity – Article by Howard Smith
Howard Smith considers how the concept of testamentary capacity has evolved over time, including the impact of the Mental Capacity Act and the importance of the ‘golden rule’. Click here to read the full article published in the Solicitors Journal.
Leaving it all behind: some problems of gifts on death – Seminar by William Moffett and Mark Mullen
These seminar notes by William Moffett and Mark Mullen provide practical guidance (including an update on recent case law) on death bed gifts and on construing ambiguous provisions in wills. Specific topics that will be covered include: Death-bed gifts: the recent case of Vallee v Birchwood A timely reminder of the law of donatio mortis causa The application of death-bed […]
Variations of Trust – Article by Marcus Flavin
This article, by Marcus Flavin, was published in the 2013 edition of The Private Client Yearbook and gives a refresher course on how to successfully apply for court approval of a variation of trust. Please click here to download this article. Please click here to view Marcus Flavin’s profile.
Executors Beware – Article by Christopher Buckley
This article, by Christopher Buckley, was published in the 2013 edition of The Private Client Yearbook and looks at how the construction of a Will can influence a court’s decision-making process. Please click here to download this article. Please click here to view Christopher Buckley’s profile.