Wills

13 January 2025

Will trusts, types, investments and advantages
What a Will Trust is, types of Will Trusts, Will Trusts and children, Will Trust investments and advantages of Will Trusts

10 January 2025

Variations and disclaimers
How the provisions of a Will or intestacy can be varied posthumously

10 January 2025

Survivorship and commorientes
Special provisions where individuals die at the same time or within a short time of each other

10 January 2025

Wills and tax planning
Use of Will provisions to save tax

11 December 2024

Will can be overridden by oral agreement to transfer shares on death - EWHC
An England and Wales High Court (EWHC) case in which it was decided that an oral agreement among shareholders regarding the transfer of shares on death is capable of being valid and binding. The agreement can not only supersede the terms of a company's articles but may also override the terms of the donor's will

04 December 2024

Deathbed destruction of a will
An England and Wales High Court (EWHC) case in which it was decided that a woman who partially tore up her will on her deathbed had intended to revoke the document and thus prevent her extended family inheriting her Ł800K estate

22 October 2024

Planning with owner-occupied property on death
Using owner-occupied property in estate planning on death

21 October 2024

The Competition and Markets Authority cautions will writing and legal service providers as new guidance launched
Final guidance published by the Competition and Markets Authority on unregulated businesses that provide will writing, online divorce and pre-paid probate services

17 October 2024

Accompanying deceased to Swiss clinic does not amount to assisting suicide
A recent case in which the England and Wales High Court have ruled that a widower is to be allowed to inherit the residue of his late wife's estate even though he admitted assisting her death by suicide at a clinic in Switzerland

09 October 2024

How to leave a legacy for children with special educational needs or learning difficulties - a case study
Leaving a legacy either in lifetime or on death to a family member who has special educational needs (SENDS). If your clients have a family member who has special educational needs (SENDS), they may not be able to deal with their own finances as they enter into adulthood. It’s important to help your clients make the right choices when it comes to leaving a legacy either in lifetime or on death to those individuals

11 September 2024

England and Wales High Court rule litigation costs must be kept separate from 1975 Act awards
A recent case in which the England and Wales High Court have ruled that litigation costs in disputes under the Inheritance (Provision for Family and Dependants) Act 1975 should be dealt with separately from substantive awards

20 August 2024

EWHC re-examine attesting witness rules in Will validity dispute
The attesting witness rules. In a recent dispute over validity of a Will, the England and Wales High Court have had to re-examine attesting witness rules

09 August 2024

EWHC's approval of deathbed gift claim to be challenged on appeal
The Rahman v Hassan (2024 EWHC 1290 Ch) deathbed gift case. The England and Wales High Court have granted permission for a family to appeal its decision

19 July 2024

IHT rate reduction through charitable legacies
The rules for securing a 10% reduction in the IHT rate, from 40% to 36%, provided a charitable legacy of at least 10% of the estate is made on death