Trusts and Estates

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..

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..

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..