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Wills, probate and administration

IHT – personal representatives’ liability

PRs are personally liable for paying IHT on an estate, even where the beneficiaries undertake to pay it themselves but do not do so, the court has confirmed.

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Trusts – variation of trusts; capacity

The High Court (Chancery Division) has given important clarification as to the court’s jurisdiction in relation to applications under the Variation of Trusts Act 1958 where there is an issue of where a child will lack capacity on reaching 18.

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Dependency claims – cohabitees

A testator’s motive for not providing for a dependant under their will is not a sufficient reason for leaving the dependant without any provision. 
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Practice – distribution of assets; bankrupts

Caution must be exercised when distributing estate assets to insolvency beneficiaries because they may not be able to obtain a good receipt.
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Proprietary estoppel – significant detriment

The High Court has given useful guidance on how it will approach proprietary estoppel claims. 
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Probate – relief against forfeiture

A recent case in which an elderly man killed his wife and then himself illustrates the effect of the forfeiture rule, and the court’s power under the Forfeiture Act 1982 in some cases to modify the effect of the rule.

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Wills – testamentary capacity; proprietary estoppel

Testamentary capacity and proprietary estoppel have been considered in a High Court case, where the court confirmed that the Banks v Goodfellow test for testamentary capacity remains good law. In this case, a claim for proprietary estoppel was not made out.

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Court of Protection – trust deputies

How does the CoP approach an application to appoint a trust corporation as a deputy? HHJ Hilder has, in a recent CoP ruling involving 36 applicants and 11 trust corporations, analysed the law on the appointment of deputies.

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Wills – out of date

The author highlights the dangers of wills that are not kept under review, and are out of date at the date of the testator’s death.

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Procedure – personal income tax

At issue in this case was whether A owed HMRC a debt in excess of the current bankruptcy level of £5,000. If he did, HMRC could serve a statutory demand on him ahead of bankruptcy proceedings. HMRC claimed that A owed a debt under s59B(5) Taxes Management Act 1970 which applies to tax payable as a result of an amendment/correction of a self-assessment under s28 ATMA.

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Most-read articles

Constructive trusts – property
Wednesday, 12 September 2018
The author gives a helpful analysis of a ruling following a claim to establish a constructive trust or proprietary estoppel in respect of a domestic property. The deceased died intestate while living... Read more...
Professional negligence – adjudication
Wednesday, 12 September 2018
The Professional Negligence Adjudication Scheme is run by the Professional Negligence Bar Association. It offers a voluntary ADR procedure, modelled on the adjudication system in construction... Read more...
Waste – L’s liability
Wednesday, 12 September 2018
Ls should be aware of the environmental enforcement obligations that may be incurred as a result of T’s activities. Read more...
Part 36 – late acceptance
Wednesday, 12 September 2018
If a Part 36 offer is accepted out of time (ie outside the 21 day period) in a low value protocol case, then what are the costs consequences? In particular, does late acceptance mean a liability to... Read more...
HMOs – new rules
Wednesday, 12 September 2018
The definition of house in multiple occupation (HMO) changes on 1 October 2018. The new definition covers properties occupied by five or more people, comprising two or more separate households. Read more...
Energy efficiency – reassessment by T?
Wednesday, 12 September 2018
The Energy Efficiency (MEES) Regs mean it is no longer possible to grant new leases to properties with an EPC of F or G. Moreover, existing lettings of F and G properties will become unlawful from... Read more...
Knotweed – nuisance
Wednesday, 12 September 2018
Last year, we had county court claims in Cardiff and Truro in which it was held that the encroachment of Japanese knotweed would be actionable as a ‘private nuisance’. The Cardiff cases have now... Read more...
Procedure – expert witnesses
Wednesday, 12 September 2018
Expert witnesses must comply with court rules and related guidance appropriate to their area of expertise. New guidance for paediatric expert witnesses in family proceedings has now been issued. Read more...
Self-employed – or worker?
Wednesday, 12 September 2018
The Pimlico Plumbers case was seen as a victory for workers in the gig economy, with the Supreme Court looking at the reality of the relationship (rather than the legal labels attached). So, what... Read more...
Offences – mens rea
Wednesday, 12 September 2018
This was a pre-trial appeal of a ruling at a preparatory hearing. The two appellants (A) faced charges under s17 Terrorism Act 2000 of sending money overseas, or arranging to do so, knowing or having... Read more...

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