Farm Tax Brief
Contentious "silent" farm wills without a letter of wishes
Contentious "silent" farm wills without a letter of wishes
Historically, FTB has included detailed consideration of wills and related disputes. An article in the October 2024 issue
examined farm disputes, the "litigation habit" and the importance of avoiding litigation. FTB has also considered will disputes
involving land used for horses that had development value, particularly where undue influence was alleged. The December 2024
issue looked at changes to wills before and after the first Labour Budget, as well as lasting powers of attorney in the context
of wills. Coverage of farm succession planning was continued in March 2025, with its practical aims explored further in October
2025. The April 2026 issue examined the unsuccessful proprietary estoppel claim in Maile and Another v Maile and Others [2025]
EWHC 2494 (Ch) and contrasted it with the decision in Armstrong v Armstrong and Another (Re Remedy) [2025] EWHC 2054 (Ch).
This article brings these strands together by considering the importance of a letter of wishes.