STEEL SNIPPETS
The purpose of this blog is for me, Gill Steel, to express my views on topical matters, provide links to relevant material and check out the views of readers. I have been lecturing to the legal profession for over 13 years and I am a practising solicitor. The Steel Snippets blog will continue my usual approach of helping lawyers manage in a practical way.
The LawSkills team aim to inspire all private client practitioners to succeed in the new marketplace for legal services. Steel Snippets will help the active reader to keep up to date with developments in law and practice. Join in and send us any comments by e-mail or take part in the polls and surveys posted on the site.
EU Succession Regulation
MARCH 23RD 2012 | 05:37 TAGS:
The origins of a European instrument to govern mutual recognition of succession across the EU first appeared in 1998. There followed an extensive Green Paper which was issued in March 2005.
On 14 October 2009 the European Commission issued a long awaited draft Regulation. However, on 15 December 2009 Jack Straw, as Minister of Justice, announced that the UK government had chosen to elect to opt out of the Regulation – it could opt-in later in the negotiations.
Severance of joint tenancies
FEBRUARY 15TH 2012 | 03:53 TAGS:
Quigley v Masterson [2011] EWHC 2529 is essential reading. It adds to our knowledge on severance of joint tenancies but in so doing adds to our woes – how do we estate administrators know when severance has occurred?
Interim orders under the Inheritance (Provision for Family & Dependents) Act 1975
OCTOBER 25TH 2011 | 04:16 TAGS:
Should the Court provide an interim financial award when the estranged spouse argues to be in special financial need? Does the Court have jurisdiction to permit occupation of the deceased’s property pending the making of the final award in probate action? Smith v Smith [2011] EWCA 2133 considers the position under the Inheritance (Provision for Family & Dependents) Act 1975 (IPFD).
Location, location, location – where should a probate dispute be heard?
SEPTEMBER 20TH 2011 | 05:02 TAGS:
In the recent case of Morris v Davies [2011] EWHC 1773 the deceased, Owen Davies, died unexpectedly in Paris. He was born in England and was a British Citizen but at the time of his death he was based in Belgium and weekly commuting to a place just outside Paris. His last Will was made on 30 March 1996. Which jurisdiction should deal with the validity or otherwise of his Will?
Limitation periods – Lane v Cullens solicitors [2011] EWCA Civ 547
JUNE 6TH 2011 | 02:22 TAGS:
A salutary warning for those advising PRs – remember that there is no time limit on bringing a probate action. However, fortunately, the absence of advice as to the risks of anyone pursuing a claim of which the PRs had notice is subject to limitation which saw the solicitors here defeating the PRs’ claim.
IPFD 1975 – cohabitants – Cattle v Evans [2011] EWHC 945
MAY 12TH 2011 | 03:02 TAGS:
A recent case considers whether an award should be made for the surviving partner of an intestate where they had lived together for five years before his death and had an 18 year relationship. It is a claim which had to be balanced between the surviving partner and the deceased’s two adult children who inherited on the deceased’s intestacy. One wonders what the order might have been should some of the proposals suggested in the Law Commission report on Intestacy have been enacted.
Doing what you agreed & getting paid – The case of Minkin v Cawdery Kaye Fireman & Taylor [2011] EWHC 177 – as it applies to the probate practitioner
MAY 3RD 2011 | 04:42 TAGS:
The recent case of Minkin v Cawdery Kaye Fireman & Taylor [2011] EWHC 177 presents all solicitors with a risk management lesson. Craft your retainer carefully, keep the client updated on costs and beware terminating your retainer without good reason and without reasonable notice to the client.
Excepted Estates – Inheritance Tax forms and the probate process
APRIL 18TH 2011 | 01:47 TAGS:
The purpose of the Excepted Estates process is to reduce the number of probate cases where a full Inheritance Tax (IHT) account (the IHT 400) has to be used. If the IHT 400 is not needed it reduces the amount of work required in the administration of the deceased’s estate. However, the IHT 205 form, which is considerably shorter, has to be submitted to the Probate Registry instead.
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2011, SI2011/214 came into force on 1 March 2011. They bring into effect some tidying up of the rules but in essence their main purpose is to accommodate the transferable nil rate band.
Inheritance (Provision for Family & Dependents) Act 1975 – the adult child
APRIL 12TH 2011 | 04:28 TAGS:
Under the Inheritance (Provision for Family & Dependents) Act 1975 [IPFD 1975] the courts have a discretion to alter the terms of the succession to a person’s estate despite our jurisdiction’s adherence to the principle of testamentary freedom. This discretion may be exercised in favour of an eligible applicant who can show that the deceased failed to make reasonable financial provision for them.
In the recent case of Ilott v Mitson [2011] EWCA 346 the court had to consider the claim of an estranged adult child. It calls into question just what a Wills draftsman can do to minimise the risk of a testator’s Will being affected by such a claim.
Latest Probate Developments
MARCH 29TH 2011 | 12:48 TAGS:
The lot of the probate practitioner grows more complicated and contentious as time goes by. The validity of Wills is challenged with regularity and whilst this may mean problems for the Will draftsman it inevitably results in delay in the administration of an estate. It is also true that changes to taxation are a regular feature of our legal system and keeping abreast with the minutiae is always tricky. This blog mentions a few of the latest developments.
Do you leave intending testators in the dark about your probate charges?
MARCH 23RD 2011 | 12:24 TAGS:
Most solicitors preparing Wills are happy to offer their firm’s services when it comes to the provision of executors if clients are unsure who to appoint. However, do you suggest it is compulsory? Do you inform the client of the choices open to them? Do you make it abundantly clear how you will charge for acting as an executor?
Fee changes at the Office of the Public Guardian
MARCH 8TH 2011 | 02:12 TAGS:
The Office of the Public Guardian (OPG) is the administrative office of the Public Guardian which role is designed to ensure that those entrusted with decision making authority on behalf of those incapable of making decisions for themselves do so appropriately without abuse and in accordance with the Mental Capacity Act 2005 (MCA 2005).
The fee structure is up for review and views are invited on the proposals contained in their Consultation Paper published on 28 February 2011. The consultation period is apparently due to end on 21 May 2011 and the initial date for the coming into effect of the changes (1 April 2011) has therefore been set back to 1 July 2011.
2010 & all that jazz
JANUARY 4TH 2011 | 05:32 TAGS:
Happy 2011 to you all! After the festive fizz now the new year slumber but hopefully not slump. 2010 was something of a transitional year with a change in government and the beginning of a slight improvement in the economy but 2011 is the beginning of the Coalition’s economic deep freeze which will start in earnest to-day with the increase in VAT to 20%.
As the historians say you cannot understand the present without understanding the past I thought it was timely to review some of the ‘highlights’ of 2010.
Sorry for the silence!
DECEMBER 13TH 2010 | 04:57 TAGS:
While I have been off the air I have been busy with a number of conferences, consultations and considerations. What has become all too apparent from recent events is the inexorable rise in contentious probate. Is it time for all non-contentious probate practitioners to consider becoming litigators or at least understand what is involved in the processes and procedures of litigation and mediation?
More HMRC Toolkits
OCTOBER 7TH 2010 | 04:06 TAGS:
HM Revenue and Customs (HMRC) have published 3 further toolkits to help agents avoid common errors when completing clients’ returns.
The toolkits are downloadable from http://www.hmrc.gov.uk/agents/prereturn-support-agents.htm, and cover:
- VAT Input Tax
- Inheritance Tax
- Expenses and benefits from employment
Valuation for probate - Chadwick v HMRC [2010] UKUT 82 (Lands Chamber)
JUNE 18TH 2010 | 12:54 TAGS:
The valuation of real property for probate purposes has been under the spot light for some time. Practitioners are rightly concerned to do what is necessary to obtain an open market value of a property in an estate in accordance with s.160 IHTA 1984. However, the stance taken by HMRC over the question of valuation is causing a good many practitioners to question the number and type of valuations required to satisfy HMRC and demonstrate the correct value has been chosen for Inheritance Tax purposes.
The recent tribunal hearing in the estate of Raymond Francis Hewitt Hobart deceased is a welcome win for the taxpayer:
Probate challenges
AUGUST 21ST 2009 | 02:27 TAGS:
Most firms conducting probate work continue to be busy despite the recession although converting enquiries into confirmed cases is increasingly challenging as personal representatives look keenly at prices and levels of service. What follows represents recent additional challenges in this area:
Can a farmer preserve APR on land affected by a Wind Turbine?
AUGUST 6TH 2009 | 04:28 TAGS:
Furnished Holiday Lettings
JUNE 12TH 2009 | 12:12 TAGS:
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?









