The procedure for inheritance claims is governed by the CPR, and the litigation costs of such claims must be treated separately to the claimant’s substantive award. This case concerned the important issue of whether, in a dependency claim under the I(PFD)A 1975 Act, costs should always be dealt with as a separate issue. Could the …
Continue reading “Costs – I(PFD)A claim”
What’s the correct response to a query from the OPG as to whether an LPA was validly executed? The MoJ has provided helpful if perhaps surprising guidance that solicitors are not legally obliged to response to OPG enquiries. The courts have already provided guidance on what’s expected of certificate providers. In TA v The Public …
Continue reading “Procedure – OPG queries on LPA execution”
Given the upcoming parliamentary debate and vote on assisted dying in England, this case has particular resonance. The High Court has granted H relief from the forfeiture rule following his wife’s assisted suicide in Switzerland. Their two children had been present during her assisted death but the court concluded that their presence did not constitute …
Continue reading “Relief from forfeiture – assisted dying”
Confusion or lack of communication at HMRC meant it was not permitted to pursue an IHT underpayment because a clearance certificate had been issued. An IHT-planning arrangement had been created just days before T’s death in 2011. She settled initial capital of £20,000 into a trust, which was also to receive a £1.4m term loan facility …
Continue reading “IHT – tax planning scheme; HMRC error”
HMRC has finally issued new simplified IHT forms for the formal reporting of chargeable events where IHT is payable on a trust or gift, replacing earlier forms. It has also issued related guidance. No longer does IHT100 need to be completed, along with additional forms and schedules for each chargeable event as before. Now, submission …
Continue reading “Practice – IHT; chargeable events”
Attorneys and deputies – including private client practitioners acting in those roles as professional attorneys/deputies – should note refreshed OPG guidance on gifting. Gifting on P’s behalf can only take place in certain situations and if in P’s best interests. The guidance sets out the current legal framework and the OPG’s approach in circumstances where …
Continue reading “Deputies and attorneys – gifting”