Share Rounding Error Does Not Prevent CGT Relief
There are often very specific rules that must be complied with in order to claim tax reliefs, but if a small mistake arises, the courts may be able to provide...
Continue readingThe power of trust beneficiaries to direct in certain circumstances the actions of the trustees of the trust under which they benefit was clearly shown in a recent High Court...
Continue readingWhen a Yorkshire farmer disinherited his son and left the whole of his estate to his daughter, the son challenged the will in court. The son had worked with his...
Continue readingEach year approximately 250,000 people are reported missing in the UK and some of these people are never seen again. In England and Wales this can often leave the missing...
Continue readingWhen a charitable gift in a will fails (other than because the estate lacks the assets necessary to make the bequest), the resulting effect on the distribution of the estate...
Continue readingFailing to make formal arrangements over who should own property is a frequent cause of family disputes. One such case concerned an industrial unit, which was owned by a...
Continue readingWhen a person no longer has the mental capacity to make a valid will (‘testamentary capacity’ in legal terms), an application can be made for a ‘statutory will’ to be...
Continue readingA bequest in a will can fail for a number of reasons, one of the commonest of which is that the beneficiary is uncertain. For example, a bequest to a...
Continue readingMaking a bequest to a charity is relatively common. However, sometimes this can backfire spectacularly, as happened in the case of a Cheshire man who bequeathed a property to the...
Continue readingWhen an elderly woman decided to make a new will giving her entire estate to her neighbour, the attendance note prepared by the firm she had initially approached to do...
Continue readingA now retired solicitor who ‘assisted’ his two elderly aunts to change their wills, making him the principal beneficiary of both, has seen the court overturn them and reinstate earlier...
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