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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 [...]

Mr Graves had offshore investments in the Channel Islands, but had not declared any income in relation to offshore investments. HMRC found out about these investments and made assessments under [...]