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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Wills – out of date

The author highlights the dangers of wills that are not kept under review, and are out of date at the date of the testator’s death.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

Probate fees – increase delayed
Thursday, 09 May 2019
We reported in the April 2019 edition (p34) on the increase of probate fees which was due to come into effect in April 2019. Read more...
VAT Order – construction services
Thursday, 09 May 2019
The VAT (s55A) (Specified Services and Excepted Supplies) Order 2019 comes into effect in relation to supplies made on or after 1 October 2019. Read more...
Brexit – impact on solicitors
Thursday, 09 May 2019
The Law Society has issued guidance for solicitors on the impact of the postponement of the UK’s departure from the EU. Read more...
RTA claims – no lawyers
Thursday, 09 May 2019
The Gazette reports that the MoJ has issued a consultation as to how to create an IT platform to enable unrepresented litigants to progress their own claim. Read more...
CFAs – no automatic 100% success fee
Thursday, 09 May 2019
In RTA claims, may firms routinely set a 100% success fee and claim the maximum limit of 25% of total damages. Read more...
T’s failure to respond – not a refusal of access
Thursday, 09 May 2019
The UT has held that T’s failure to reply to a letter from L requesting access to the property did not amount to a refusal of access. Read more...
MEES non-domestic rentals – reminder
Thursday, 09 May 2019
The MEES regulations are designed to tackle the least energy efficient properties in England and Wales and the Regs establish a minimum standard of EPC band E for domestic and non-domestic private... Read more...
‘Highway’ – no single meaning
Thursday, 09 May 2019
The SC has recently clarified the meaning of a highway. Read more...
Procedure – divorce
Thursday, 09 May 2019
Divorce practitioners may be particularly interested in the background to a recent case setting out the administrative processes and procedures by which errors in divorce proceedings are picked up... Read more...
EU citizens – right to work checks
Thursday, 09 May 2019
The government has issued guidance on employing EU, EEA and Swiss citizens, and their family members, after Brexit. Read more...

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