Article Category

This is the second edition of this book. It has been up-dated to reflect recent cases, and further developments in practice at the Court of Protection. The book focuses on the law and practice [...]

Discovering that there are Spanish assets in a non-Spanish estate gives rise to a number of issues in estate administration. Some key points are:

The High Court has ruled that a person’s mental incapacity does not have the automatic and immediate effect of terminating a solicitor’s retainer.

Earlier this year the well-known case of Ilott v Mitson and Others was back before the court - Ilott v Mitson and Others [2014] EWHC 542. This time the High Court was concerned, with an appeal [...]

There have been many attempts to harmonise succession laws within the EU. It is clearly a barrier to the free movement of goods/persons if probate, or the local equivalent, has to be obtained in [...]

The Autumn Statement in December 2013 included the announcement of an extension of capital gains tax (CGT) to non-resident owners disposing of UK residential property. On 28 March HMRC published [...]

The seventh edition of this book is a ‘must have’ for the Private Client Practitioner. This edition has been significantly updated to include recent developments that assist the Practitioner in [...]

The Appellants in this case challenged HMRC’s assessment to capital gains tax (CGT) in relation to the gain they made on the sale of a property they owned. In spite of the fact that none of the [...]

On 11th March 2014 Sales J decided two applications relating to the administration of the estate of the late Jimmy Savile. One of them was an attempt by beneficiaries of the estate to remove [...]

In this sad case, there was no question of a carer taking advantage of the testator. The testator was found to have an underlying cognitive impairment which meant that although she appeared to [...]