Entries by Charles Cooper


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 […]

Deprivation Of Liberty And The Coroners Court

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 […]

The Golden Rule

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.

Disclosure of Trust Documents in Ancillary Relief

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 […]