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A typical day starts early, as I will be travelling to court with the aim of beating the metal detector queues and being ready to meet my client in good time for our conference. As a mixed common [...]

This was a claim under the IPFD 1975 by the deceased’s cohabitant with whom he had lived for many years in a shared property. He had never divorced and still owned a number of assets jointly with [...]

This case is particular to its facts and highlights that the making of a statutory Will is to be undertaken on behalf of the P by a COP judge undertaking a best interest approach to decision [...]

The Presumption of Death Act 2013 (PDA 2013) allows a court to make a declaration that a person is presumed dead when they are presumed to be dead or have not been heard of as alive for a period [...]

As Practitioners are aware Property and Financial Attorneys and Deputies owe a duty when making financial decisions, so far as is reasonably possible, to consider succession plans made by the [...]

When setting up a trust, settlors often want someone with close family knowledge to be a trustee – invariably that person is also a beneficiary. When trustees change, whether due to death, the [...]

French IHT is a charge on the beneficiaries of the estate, not on the estate itself. Each heir is responsible for his share of the IHT liability. Each beneficiary gets a nil rate band allowance [...]

It could be argued that there is much similarity between the passion for horses and music. Against this background, it is important to note that HMRC is vigilant for cases where input VAT is [...]

Determining the respective beneficial interests in co-owned property of two unmarried parties whose relationship comes to an end is an activity which continues to keep the courts very busy. [...]

Increasing numbers of purchasers are buying property off-plan, entering a contract before their new home exists. If the property is to be their Principal Private Residence for the purposes of [...]