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Although trust law has been “tinkered with” since 1925, and many significant provisions brought into effect, this will be the first “root and branch” review for nearly a century. With the pace of [...]

A summary of the latest developments in tax including a link to the latest Trust & Estates Newsletter from HMRC.

Millar v Millar [2018] EWHC 1926 is a useful reminder of the need to take care when drafting trusts use precedents correctly and always consider their applicability to the needs of the client. [...]

The thorny issue of gifts made on behalf of persons who lack capacity has come before the Court of Protection (“CoP”) a number of times over recent years. Most cases have concerned attorneys or [...]

The statistics which are often bandied around about the proportion of the population who have not made a Will are resolutely static. It seems to be "around two thirds" have not, a recent example [...]

Master Teverson’s recent decision in Banfield v Campbell is the latest example of what seems to be a shift towards awarding life interests rather than outright transfers of capital to surviving [...]

This update summarises another Inheritance (Provisions for Family & Dependants) Act 1975 (IPFD 1975) case – Ubbi v Ubbi [2018] EWHC 1396. This was a case involving a man whose life was split [...]

We continue to see ‘best interests’ decisions being challenged around the withdrawal of clinically assisted nutrition and hydration (CANH): Re RW [2018] EWCA 1067. In this case, before September [...]

At last – a win for the tax payer on Furnished Holiday Letting (FHL) and IHT Business Property Relief (BPR) - PRs of Graham v HMRC [2018] UK FTT 306. Grace Graham ran a business from her home at [...]

In December 2017, the Court of Appeal handed down the decision in Lewis v Warner [2018] 2 WLR 1205. Its importance cannot be overstated and not simply because it was the first decision in a claim [...]