Arguably the most prominent case of 2017 in this field is the Supreme Court judgment in Ilott v Blue Cross & Others. The claim concerned an able-bodied adult child seeking maintenance from the estate of her estranged mother. Background to inheritance claims…
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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…
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…
Many non-married couples may decide to purchase a property together and register both their names as legal owners on the title deeds. If they are contributing different amounts to the purchase price they may also want to record their contributions and…
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’…
The latest development in the long awaited and debated changes to the taxation of non-domiciled individuals enacted by the Finance Bill 2017. The vast majority of the wholesale changes, that have taken up much of Private Client practitioners time over the…
The Residence Nil Rate Band (RNRB) comes into force on 6 April 2017. We have written a comprehensive guide available by clicking here, and a summary of important points to note: What is RNRB? RNRB is available for deaths on or after 6…
The controversial and fascinating case of Ilott v The Blue Cross & Others concluded on 15 March 2017 with the Supreme Court unanimously ruling in favour of the animal charities in a daughter’s claim under the Inheritance (Provision for Family…
A recent report has demonstrated that the Government’s controversial ‘right to rent’ scheme is discriminating against potential tenants. The Joint Council for the Welfare of Immigrants (JCWI) found that over half of landlords surveyed admitted that the new right to rent…