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Gift to Jersey charity is exempt from UK IHT
On 9 October 2007, Mrs Beryl Coulter died domiciled in Jersey. By her Jersey will she appointed as her executors and trustees two individuals domiciled in Jersey and left her residuary estate to be held on a new charitable trust governed by Jersey..
Online Published Date:
28 November 2019
Appeared in issue:
Vol 33 No 09 - 23 November 2019
Yet more time for Inheritance Act claims
The position after BegumIt is unlikely that, at the start of the year, many practitioners expected that 2019 would see such a focus on permission to bring claims under the Inheritance (Provision for Family and Dependants) Act 1975 out of..
Online Published Date:
28 November 2019
Appeared in issue:
Vol 33 No 09 - 23 November 2019
Proving the existence of lost wills
The court has long accepted jurisdiction to declare the existence and terms of a lost will, and pronounce probate of such will. Thus, where a will cannot be found at the point at which it is desired to obtain probate of it, there is a route by which..
Online Published Date:
28 November 2019
Appeared in issue:
Vol 33 No 07 - 16 September 2019
Rebutting the presumption of survivorship in Scarle v Scarle [2019] EWHC 2224 (Ch)
William and Marjorie Scarle lived together at 300 Eastwood Road, Leigh on Sea, Essex. They died in their home at the beginning of October 2016. Were their estates inherited by Anna, the daughter of Mr Scarle, or by Deborah, the daughter of Mrs..
Online Published Date:
28 November 2019
Appeared in issue:
Vol 33 No 07 - 16 September 2019
Excluded property: Changes to the regime
As heralded in the Autumn Budget 2018, the Draft Finance Bill 2019–2020 contains important legislative changes relating to excluded property settlements, and the rules governing transfers between them. The changes address HMRC’s defeat..
Online Published Date:
28 November 2019
Appeared in issue:
Vol 33 No 08 - 01 November 2019
Supervision of trust corporations
The Matrix Deputies case (The Public Guardian v Matrix Deputies Ltd and London Borough of Enfield [2017] EWCOP 14), in which a corporate body was removed as various individuals’ deputy for property and affairs owing to various failures to act..
Online Published Date:
28 November 2019
Appeared in issue:
Vol 33 No 07 - 16 September 2019
Security bonds
“Security isn’t a dirty word, Blackadder. ‘Crevice’ is a dirty word, but ‘security’ isn’t.”1
This article will explore (1) what security bonds are and when they are used; (2) the level of the..
Online Published Date:
28 November 2019
Appeared in issue:
Vol 33 No 09 - 23 November 2019
Accessory liability and blind eye knowledge
At Copenhagen on 2 April 1801 Admiral Parker ordered Horatio Nelson to disengage. It is said that before defeating the Danish fleet, Nelson held his telescope to his blind right eye saying “I see no ships”. Nelson deliberately abstained..
Online Published Date:
28 November 2019
Appeared in issue:
Vol 33 No 08 - 01 November 2019
Alternative dispute resolution
In Lomax v Lomax[2019] EWCA Civ 1467, a surviving spouse applied for reasonable financial provision from her deceased husband’s estate under s2 of the Inheritance (Provision for Family and Dependants) Act 1975. The claim concerned various..
Online Published Date:
28 November 2019
Appeared in issue:
Vol 33 No 08 - 01 November 2019