Non-Dom dies domiciled in England for 1975 Act claim
In Holliday v Musa [2010] WTLR 839 the Court of Appeal upheld the decision of a trial judge that a man who was born in Cyprus, left for England in 1958 and signed a DOM 1 Form stating to the [...]
Cohabitants and the IPFD
When is a Claimant living “in the same household” as and “as the husband or wife” (or civil partner) of the deceased for the purposes of the Inheritance (Provision for Family and Dependants) Act [...]
Should Farms and Estates use the advance clearance facility for Business Property Relief?
There are a number of certainties that we do know about the majority of traditional farms and landed estates. Equally, the current HM Revenue and Customs (HMRC) approach to Business Property [...]
Emergency Budget June 2010 – summary
The Emergency Budget produced a modest 45 Budget notes to kick-start the Chancellor’s five year plan to rebuild the British economy. Somewhere in the mix are the 6 issues of interest to private [...]
Valuation for probate – Chadwick v HMRC [2010] UKUT 82 (Lands Chamber)
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 [...]
Passing on the benefit: proving that one charity is the same as another
In the recent decision of Nicholas Strauss QC (sitting as a deputy judge of the High Court) in TWM Trust Corporation Ltd v Attorney General and others [2010] All ER (D) 139 (May), the executors [...]
Hastings–Bass – Re Futter v HMRC [2010] EWHC 449; [2010] WTLR 609
The law relating to mistake and the rule in Hastings-Bass, where trustees exercise their powers in a misapprehension as to the effect of the exercise of those powers, have developed along [...]
