The case of Petterson v Ross [2013] EWHC 2724 (Ch) is a recent and useful summary of the correct approach to be taken where there are insufficient assets in an estate to pay specific legacies. The case is useful for will drafters and contentious probate practitioners alike. The case is a useful refresher of the…
On 22 October 2013, during the Lords’ second reading of the Inheritance and Trustees’ Powers Bill [HL] 2013-14, Lord McNally announced that he intended to table a government backed amendment to the Bill removing a provision allowing individuals who are habitually resident in England and Wales to bring a claim under the Inheritance (Provision for…
The Court of Appeal has rejected, for the final time, the executors of Nicolette Pawson application for leave to appeal the Upper Tribunal‘s decision in HMRC v Pawson (deceased) [2013] UKUT 050 (TCC) that a let holiday cottage was held mainly as an investment and so did not qualify for business property relief (BPR) for…
The Government has recently announced that from April 2015 some married couples (including same and opposite sex) and civil partners will be eligible for a new Transferable Tax Allowance (TTA) for income tax: What We Know Thus Far The TTA for married couples will enable spouses and civil partners to transfer a fixed amount of…
A recent decision of Mark Herbert QC, sitting as a deputy High Court judge of the Chancery Division, dismissed a daughter’s claim to overturn her father’s will. The decision affirms the leading decision of Wharton v Bancroft [2011] EWHC 3250 (Ch) in cases based upon want of knowledge and approval. The decision, reported as Re…
The Marriage (Same Sex Couples) Act 2013 (MSSCA) received Royal Assent on 17 July 2013. Despite the furore accompanying its passage through Parliament, MSSCA comprises a modest 21 sections and 7 schedules. Only sections 15, 16 and 21 came into force on 17th July 2013. Sections 15 and 16 do little to bring about same…
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