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The Court of Protection: Ten years on
The Court of Protection celebrated its tenth birthday this month. The key parts of the Mental Capacity Act 2005 (the MCA 2005) came into force on 1st October 2007, introducing a new Court of Protection with a combined jurisdiction covering both..
Online Published Date:
06 December 2017
Appeared in issue:
Vol 31 No 08 - 06 December 2017
Ilott on the ground
The Court of Appeal’s decision in Ilott v The Blue Cross & Others [2015] EWCA Civ 797 led to a flurry of claims by adult children under the 1975 Act. In March 2017, the Supreme Court handed down its decision on appeal ([2017] UKSC 17)..
Online Published Date:
06 December 2017
Appeared in issue:
Vol 31 No 08 - 06 December 2017
HMRC v Parry & Ors [2017] UKUT 4
This case recently went to the Upper Tribunal (UT), which has provided some guidance on key provisions of the Inheritance Tax Act 1984 (the “IHTA 1984”). The proceedings concerned the circumstances in which an omission to take pension..
Online Published Date:
06 December 2017
Appeared in issue:
Vol 31 No 08 - 06 December 2017
Excluded property for Inheritance Tax purposes
Barclays Wealth Trustees (Jersey) Limited & Michael Dreelan v HMRC [2017] EWCA Civ 1512
Online Published Date:
21 December 2017
Appeared in issue:
Vol 31 No 09 - 20 December 2017
Ownership disputes: Constructive or resulting trust?
Marr v Collie [2017] UKPC 17
Online Published Date:
21 December 2017
Appeared in issue:
Vol 31 No 09 - 20 December 2017
A bare trust in a discretionary trust’s clothing
Mezhprom Bank v Pugachev [2017] EWHC 2426 (Ch)
Online Published Date:
21 December 2017
Appeared in issue:
Vol 31 No 09 - 20 December 2017
Henderson and Ors v HMRC [2017] UKFTT 556 (TC)
The appellants were the four children of Nicholas Henderson. They appealed under s42 of the Income Tax (Earnings and Pensions Act) 2003 and s207 of the Income and Corporation Taxes Act 1988, against HMRC determinations that they had all been..
Online Published Date:
27 December 2017
Appeared in issue:
Vol 31 No 10 - 23 December 2017
Beddoe relief: Origin, scope, limits and some practical points
In Pettigrew and Ors v Edwards [2017] EWHC 8 (Ch) Master Matthews dismissed an application for Beddoe relief by the trustees of a will trust who had been made defendants to proceedings brought against them by the life tenant. The decision is a..
Online Published Date:
27 December 2017
Appeared in issue:
Vol 31 No 10 - 23 December 2017
Costs in contentious probate proceedings
The starting point in contentious probate proceedings, like any other civil claim, is that costs will follow the event pursuant to CPR 44.2(2)(a) (“the general rule is that the unsuccessful party will be ordered to pay the costs of the..
Online Published Date:
27 December 2017
Appeared in issue:
Vol 31 No 10 - 23 December 2017