Trusts and Estates

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..

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)..

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..