Trusts and Estates

This recent authority, the latest “adult child” application under the Inheritance (Provisions for Family and Dependants) Act 1975 (“the 1975 Act”), is likely to be seen as demonstrating the increasing reluctance of the court to make awards for..

In July 2020, Chancellor Rishi Sunak asked the Office of Tax Simplification (OTS) to institute a review of Capital Gains Tax (CGT). The OTS was asked to “identify opportunities relating to administrative and technical issues as well as areas where..

This article considers a recent case in the Court of Protection (publication on BAILII is pending) in which the decision for the court was whether lasting powers of attorney were made by P at a time she had capacity to do so. There was a three-day..

Mutual wills appear to be less common than they were. This is probably a good thing. There are few doctrines in the private client world that give rise to more trouble or whose exact workings are more opaque. The attraction of mutual wills is they..