THE NEW RESIDENCE NIL-RATE BAND CHARLES COOPER CONSIDERS THE RESIDENCE NIL-RATE BAND AND TRANSFERABLE RESIDENCE NIL-RATE BAND FOR INHERITANCE TAX Inheritance Tax is payable on the value of a deceased’s estate above a set threshold, referred to as the Inheritance Tax Nil-Rate Band (‘NRB’). Since 09 October 2007 it has also been possible to claim […]
CHARLES COOPER REVIEWS THE USE OF CAVEATS AND STANDING SEARCHES AND A RECENT CHANGE TO THE NON-CONTENTIOUS PROBATE RULES From November 2018 an online application can be made to the Probate Registry for Caveats or Standing Searches in a deceased’s estate (see: Non-Contentious Probate (Amendment) Rules 2018). A Caveat enables the applicant to stop a […]
CHARLES COOPER REVIEWS THE CONSEQUENCES FOR NIL-RATE BAND LEGACIES OF THE NEW RESIDENCE NIL-RATE BAND FOR INHERITANCE TAX Since 09 October 2007 it has been possible to claim, on their death, the unused Inheritance Tax Nil-Rate Band (‘NRB’) of their spouse or civil partner who died before them. This is often referred to as the […]
The Recoverability of Damages for the value of Nursing Services provided by a Charitable Hospice. It is worth remembering that a claimant in a fatal accident claim may be entitled to recover damages for the value of nursing services provided by a charitable hospice, which would be held on trust for the benefit of that […]
Charles cooper reviews developments in the reporting of deaths where there was a deprivation of liberty. The first Chief Coroner’s Annual Report published earlier this year confirmed that guidance has been provided to individual Coroners in relation to Deprivation of Liberty Safeguarding orders, and that it is anticipated the likely requirement to hold an inquest […]
It is an obvious requirement for a new Will to be valid that the testator, whose Will it is, should not lack mental capacity. The decision in Feltham v. Bouskell [2013] EWHC 1952 (Ch) may give hope to beneficiaries disappointed by a Will found invalid for such lack of capacity, where a Solicitor was instructed […]
In Key v. Key [2010] WTLR 1699 a solicitor was criticised for failing to observe the so-called ‘Golden Rule’ in relation to testamentary capacity, while in Wharton v. Bankroft & ors [2011] EWHC 3250 (Ch) similar criticism was considered misplaced.
In both Young v. Young and Thursfield v. Thursfield, businessman husbands have been given prison sentences for failing to comply with disclosure orders in claims for ancillary relief. The order against Mr Young related to suspected offshore assets that had been ‘hidden’, while the latest order against Mr Thursfield relates to a known family trust […]
Kate Harrington – Use a Picture – It’s worth a thousand wordsMarch 3, 2021 - 10:57 am
Charles Shwenn – The Intermeddling Principle and Non-Party Costs OrdersMarch 2, 2021 - 2:45 pm
A Practical Guide to Non-Party Costs Orders – Author Charles ShwennFebruary 8, 2021 - 4:14 pm
It’s business – but not as usual.January 5, 2021 - 9:26 am
