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Escaping the net of residence and domicile to avoid the payment of income tax and capital gains tax is not new but in every case the facts will be long and detailed to decide whether this [...]

One of the frustrations for litigation lawyers who come across executors who are clearly acting unlawfully is that removing executors is often out of reach due to the expense of taking such a [...]

In this case the Privy Council was asked to consider 8 appeals from the Court of Appeal in Guernsey. Most significant raised two points of general public importance: (1) The interpretation of [...]

Executors must take a neutral stance when faced with an IPFD claim. A good illustration of how not to behave is the case of Keays v Exors of Parkinson [2018] 1006. This was a claim made under [...]

When faced with an intestacy, Title Research has always recommended to Personal Representatives that family trees be professionally verified before any distribution takes place. Of course, from a [...]

Since 2015, UK capital gains tax (‘CGT’) now extends to non-residents, if they dispose of UK situated residential property. This may not itself be a problem for non-residents who invest into the [...]

Home-made Wills and litigants in person are certainly a sign of our more frugal times. A recent case on such a Will and whether it was properly attested & therefore valid is Payne v Payne [2018] [...]

In the leading modern decision of Thorner v Major [2009] UKHL 18, Lord Walker commented that claims to an interest in land based on proprietary estoppel were “fairly rare”. However, the first [...]

For those administering estates over the last 20, or so, years, it no longer comes as a surprise to be contacted by, say, the registrars for Lloyds Group or the Royal Bank of Scotland, and to be [...]

Who would have thought back in March when snow disrupted our lives that come May a heatwave would build such as to challenge the record of 1976 (yes I am that old I remember it well) Here we are [...]