If you have children under the age of 18, then it is important that you consider appointing a guardian for them. An appointment does not need to be made in a Will but many parents do choose to appoint guardians…
The latest edition of our Tax and Private Client newsletter covers employment law, property, family, immigration and more. …
The recent High Court case of Lewis v Tamplin[1] serves as a useful reminder to trustees and beneficiaries alike that beneficiaries have a right to receive documents relating to the trust and trustees cannot refuse disclosure lightly. Background to Lewis v Tamplin This…
The case of Roberts v Fresco raised the question of whether the estate of a deceased spouse could bring a claim under the Inheritance (Provision for Family and Dependants) Act 1975. Background There has been long-standing authority for the principle that a claim…
The recent case of Martin v Williams concerned the right of a cohabitee to make a claim for financial provision from her partner’s estate. It serves as a useful reminder of the problems that can arise when a testator fails to…
Mutual wills used to be an attractive option to couples seeking peace of mind about how their combined estates would be distributed. The recent case of Legg and others v Burton and others demonstrates how restrictive mutual wills can be on the…
Arguably the most prominent case of 2017 in this field is the Supreme Court judgment in Ilott v Blue Cross & Others.[1] The claim concerned an able-bodied adult child seeking maintenance from the estate of her estranged mother. Background to inheritance claims…
Question My clients are the executors of the estate of a resident, non-domiciled (non-domiciled of origin but deemed domiciled) deceased whose estate was vast and spanned multiple jurisdictions. In 2008 and 2010, whilst undertaking tax planning in another European jurisdiction, the…
In this edition of our newsletter, we discuss the recent Supreme Court case of Ilott v Blue Cross, how to relocate as a single parent, the importance of notifying landlords of disrepair, whether EEA nationals should apply for residency documents…
The residence nil rate band (RNRB) came into force on 6 April 2017. The RNRB is available when a person who dies on or after that date holds a ‘qualifying residential interest’ (QRI) at their death, which is ‘closely inherited’…
