8 results
13 Feb 2019 15:53
Cameron Stocks successful in Inheritance Act 1975 claim for reasonable financial provisionCameron Stocks acted for the Second Defendant in this successful Inheritance Act 1975 claim for reasonable financial provision brought by a grand-daughter who devoted seven years of her life caring for her grandmother. Cameron was successful in persuading the court to partially shift the burden of more...
23 Nov 2018 15:07
The OTS release their first report on the review into Inheritance TaxThe Office of Tax Simplification (OTS) has released their first report on the review into Inheritance Tax (IHT). This first report comments on the administrative complexities of IHT which, surprisingly from a lawyer’s perspective, were the most frequently raised concerns in the responses and more...
14 Nov 2018 14:39
Think of the Children! – Minors and reasonable financial provisionOn 27 July 2018, the High Court handed down judgment in the case of Ubbi v Ubbi [2018] EWHC 1396 (Ch). The judgment explored reasonable financial provision under the Inheritance (Provision for Family and Dependants) Act 1975 in the context of minor children and serves as a necessary reminder to all more...
6 Nov 2018 16:05
A tax on the bereaved: increased probate court feesA banded system for probate court fees tantamount to “a tax on the bereaved” is back on the agenda for the government following their last ‘U’ turn on this topic in the run up to the last general election. The increases have been proposed to fund court services generally, but this is such an more...
18 Oct 2018 08:33
OTS reviews Inheritance TaxIn February I wrote about the importance of reviewing your will and, in particular, about the need to stay on top of changes to the tax regime which might affect your estate planning (for those who missed it you can read it here). As we near the 2018 Budget and the release of the Office of Tax more...
16 Oct 2018 16:38
A “PERENNIAL CLASSIC” INHERITANCE ACT CLAIMS BY SIDNEY ROSSIt is just over a year since the publication of Inheritance Act Claims (Sweet and Maxwell, 2017, 4th Edn), Sidney Ross’ “indispensable guide”, which has been in print in its various forms for a quarter of a century. It has been favourably received by both Chancery and family practitioners and more...
9 Oct 2018 13:02
Should relatives be allowed to enter civil partnerships to benefit from Inheritance Tax exemption?In the days of ever increasing property values, but where the amount a person can pass to anyone free from Inheritance Tax on their death has been frozen for almost 10 years, should we be looking to protect the assets of those co-dependent on one another, whether or not they are in an intimate more...
9 Oct 2018 11:11
An Ounce of Performance is Worth Pounds of PromisesScreen siren, Mae West, as witty as she was glamorous, is said to have quipped that: “An ounce of performance is worth a pound of promises”. Whilst Ms West no doubt had other matters in mind, it seemed an appropriate title for an article considering two recent proprietary estoppel cases of interest more...
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