The HMRC recently released data revealing that in 2018-19, it was a record year for inheritance tax receipts with a total of nearly £5.4 billion. This is an increase of £2 billion in 2017 -18. One of the factors driving this increase is the rise in the asset values, and in particular residential property. The inheritance tax nil rate band (NRB) has
Private Client
Private Client matters
Accredited Legal Representatives in the Court of Protection
The Law Society has published new practice guidelines for lawyers seeking appointment, or acting, as accredited representatives in the Court of Protection.
Court of Protection Guidance on vulnerable persons
Mr Justice Charles has released practical guidance in order to provide helpful suggestions as to how practitioners might consider enhancing the participation of P (vulnerable persons) in proceedings in the Court of Protection. Whilst this guidance is primarily directed towards … Read more
Capacity – Wills
In Kunicki v Hayward [2016] EWHC 3199 (Ch) the High Court rejected a claim of fraudulent calumny in a probate claim. The deceased had capacity when he signed his will. He both knew and approved it’s contents. The court so held in this case where it was alleged that there was a contract to share the deceased’s estate.