Refresher on Abatement of Legacies – Petterson v Ross [2013] EWHC 2724

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…

Government Drops Additional Jurisdictional Gateway for 1975 Act Claimants

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…

Executors Lose BPR Appeal on Furnished Holiday Lets

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…

Illegitimate Daughter Fails in Will Challenge – Re Devillebichot (Deceased)

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…

A Summary: Inheritance and Trustees’ Powers Bill

Following consultation in 2009 and 2011, the Law Commission published a report entitled “Inheritance and Family Provision Claims on Death” in December 2011. This set out recommendations for reform of the law and included the draft Inheritance and Trustees’ Powers Bill. The proposals contained in the Bill will be of significance for all residuary beneficiaries…