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    Article Category

    Monthly Archive for: "July, 2017"
     A Day in the Life of a Barrister

    A Day in the Life of a Barrister

    July 17, 2017

    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 [...]

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       IPFD – Martin v Williams [2017] EWHC 491

      IPFD – Martin v Williams [2017] EWHC 491

      July 14, 2017

      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 [...]

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         Statutory Will – ADS v DSM & others [2017] EWCOP 8

        Statutory Will – ADS v DSM & others [2017] EWCOP 8

        July 13, 2017

        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 [...]

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           Process for using Presumption of Death Act 2013

          Process for using Presumption of Death Act 2013

          July 12, 2017

          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 [...]

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             Can a solicitor release the Will of a mentally incapable client to their attorney?

            Can a solicitor release the Will of a mentally incapable client to their attorney?

            July 11, 2017

            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 [...]

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               Beneficiary Trustees: Solution or Strangulation?

              Beneficiary Trustees: Solution or Strangulation?

              July 10, 2017

              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 [...]

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                 French Inheritance Tax – Reliefs and Exemptions

                French Inheritance Tax – Reliefs and Exemptions

                July 7, 2017

                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 [...]

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                   The equine business and the “Gravel Road”

                  The equine business and the “Gravel Road”

                  July 6, 2017

                  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 [...]

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                     Co-ownership, resulting and constructive trusts: where to draw the line?

                    Co-ownership, resulting and constructive trusts: where to draw the line?

                    July 5, 2017

                    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. [...]

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                       You want to claim CGT Principal Private Residence Relief?

                      You want to claim CGT Principal Private Residence Relief?

                      July 4, 2017

                      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 [...]

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