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The Government has confirmed plans to bring most unused pension funds and death benefits within the scope of Inheritance Tax (IHT) from 6 April 2027. The plans were originally announced at the Autumn Budget 2024. This was followed by a technical...
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The High Court has ruled that a will made by an elderly woman less than two years before she died was invalid because she lacked testamentary capacity when it was made. The woman had died in October 2014 at the age of 95. In January 2013 she had made a...
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In a ruling that clarifies the circumstances in which non-matrimonial assets can become 'matrimonialised', the Supreme Court has upheld a decision of the Court of Appeal that a transfer of assets from a husband to a wife as part of a tax planning exercise...
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Paragraph 7 of Schedule 3 of the Mental Capacity Act 2005 gives the Court of Protection the power to exercise its functions under the Act in relation to an adult who is habitually resident in England and Wales. It is therefore sometimes necessary for the...
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The licensing regime for houses in multiple occupation (HMOs) exists to protect the safety and welfare of tenants. Recently, four tenants of an unlicensed HMO obtained rent repayment orders totalling £23,177. The tenants had rented a four-bedroom...
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Anyone who requires assistance with their tax affairs should ensure that they deal with a reputable and appropriately regulated advisor. Recently, a courier who claimed rebates for work expenses on the basis of misleading advice was unsuccessful in his...
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The Family Division of the High Court has granted a mother's application for her younger daughter, who was living with her father in the USA, to be returned to the UK. The mother and father had decided to separate in 2020 but, due to the COVID-19...
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Recent figures from HM Courts and Tribunals Service show that the waiting time for grants of probate has remained steady for several months, following delays in processing probate applications in recent years. The average time from submission of a probate...
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In certain circumstances, a member of a club whose membership is unfairly terminated may be able to obtain legal redress. In a recent case, a woman who was expelled from a prestigious golf club after she was accused of cheating in a competition has succeeded...
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The leaseholders of a flat in a separate wing of a country house have succeeded in their appeal against a determination that they were liable to pay service charges in respect of the common parts of the house. The leaseholders had purchased the flat in...
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The Family Court has ruled on an application for financial remedies in a case which involved a range of assets and was characterised by animosity and dispute. The husband and wife had married in Cyprus in 2008 and subsequently lived in London. They...
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The First-tier Tribunal (FTT) has rejected a woman's argument that her former husband was liable to tax on half of the income from a rental property they jointly owned. She and her husband had bought the property in 2013. In 2015 her husband went on...
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In cases regarding medical treatment, judges sometimes have to make difficult decisions urgently in very sad circumstances. Recently, the Court of Protection ruled that it was in the best interests of a woman with anorexia to be fed while under general...
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A woman who stole her daughters' inheritance has been handed a prison sentence and ordered to pay back the money. The woman's mother passed away in 2013. The woman received an inheritance of about £40,000 from her mother's house, while £50,000...
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The Family Division of the High Court has granted a couple's application for a parental order in respect of a boy who was born to a surrogate mother in California. The case raised an important welfare issue in that the intended parents were both in their...
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The Upper Tribunal (UT) has rejected a landowner's appeal against the dismissal of his application for the determination of a boundary between a strip of land he owned and the garden of a neighbouring house. He had originally owned a large house with...
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A taxpayer who had completed her tax return but had not taken the final step of submitting it has successfully appealed against late filing penalties totalling £1,600 after the First-tier Tribunal (FTT) ruled that she had a reasonable excuse for...
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The Family Division of the High Court has refused a mother's application for an order that her three children should be returned from England to Lithuania . The mother and father were both Lithuanian nationals who had met and begun a relationship in the...
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The Law Commission has published a report, Modernising Wills Law, containing its recommendations to reform the law governing wills. The recommendations are aimed at supporting testamentary freedom, protecting testators, and increasing clarity and certainty...
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The Upper Tribunal (UT) has ruled that a restrictive covenant which required the owners of land to obtain approval from the vendor before a house could be built on it was personal to the original vendor and did not benefit his successors in title. The land...
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The High Court has ruled on a case in which a deceased man's son and daughter were unable to agree on the funeral arrangements that should be made for him. The man had been born in India but had lived in England for over 70 years. He passed away in...
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In a divorce case involving a couple with assets of more than £260 million, the Family Court has ruled that the husband should buy out the wife's shares in three private companies . The couple had started their life together with few assets. They had...
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Making a will not only ensures your assets will pass to those you wish to benefit but also simplifies the administration of your estate. However, recent research from the Money and Pensions Service shows that more than half of people in the UK aged 50-64,...
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Tenants who are unhappy with the service charges they are asked to pay can apply to the First-tier Tribunal (FTT) for a determination of their liability to pay service charges. Recently, a tenant who made such an application succeeded in achieving...
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Taxpayers should always ensure that they keep up to date with their tax affairs and obtain any assistance they need in meeting their obligations. This point was demonstrated in a recent case in which the First-tier Tribunal (FTT) dismissed a taxpayer's...
