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Fertility treatment - Gifts to children in Wills and trusts
18/02/2009
Who is the parent of a child born as a result of fertility treatment? The answer to this question has clear ramifications in the drafting of Wills and trusts and the administering of estates (both testate and intestate) and trusts. The Human Fertilisation & Embryology Act 2008 updates the 1990 Act and changes some of the rules in relation to unmarried couples and same sex couples.
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Forgery
13/02/2009
There was a time when there were hardly any cases of forgery alleged – now there is a glut! For example: Supple v. Pender [2007] EWHC 829 (Ch), [2007] All ER 195; Barrett v. Davies [2007] All ER 267.
In paragraph 13.61 of 18th Edition of “Williams, Mortimer & Sunnucks on Executors, Administrators and Probate” it says:
“Forgery is a criminal offence but as a probate action is a civil and not a criminal proceeding, the standard of proof is not the same as in a criminal prosecution. Nevertheless, a very high standard of proof is required to establish so serious a charge.”
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Furnished Holiday Lettings
03/06/2009
Are special tax reliefs for furnished holiday lettings likely to become a thing of the past from 6 April 2010 in the light of the release on Budget Day of HMRC’s technical note sounding the demise of the legislative code for income tax and CGT contained in Income Tax (Trading & Other Income) Act 2005?
