Background One of the complications in the recent Hong Kong High Court decision of Harrison Liu v Personal Representative of the Estate of Li Kwok Mi[1] concerned the large family tree of the deceased, who was a concubine of Lau Yam Shan. Lau Yam Shan had a wife and five concubines, one of whom gave … Read more

GOSS-CUSTARD & ANOR V TEMPLEMAN & ORS [2020] EWHC 632 (CH) Following a seven-day trial, judgment was handed down on 28 January 2020 upholding the Last Will and Testament of Lord Templeman. Lord Templeman was a distinguished Law Lord, well known for his significant contributions to English law, often expressed in bold terms. One such … Read more

In the recent case of Begum v Ahmed [2019] EWCA Civ 1794, the Court of Appeal granted permission for the Appellant to bring a claim 12 months out of time to apply for financial provision under section 4 of the Inheritance (Provision for Family and Dependants) Act 1975 (the “Act“), where refusing permission could have … Read more

In Blyth v Sykes [2019] EWHC 54 (Ch), the English High Court decided that an estate would be administered in accordance with a certified copy of the will-maker’s Will.  This was despite the Claimant arguing that the will-maker had deliberately revoked her Will by destroying it.  This case is a useful reminder that Courts insist … Read more

In a recent case in the Royal Courts of Jersey, a bank was fined for not obtaining the necessary authorisation before transferring the assets of a deceased client to a foreign court. This case serves as a useful reminder of the potential traps for institutions when dealing with estates, in particular when dealing with assets … Read more

In Thompson v Thompson [2018] EWHC 1338, the High Court in London ruled in favour of a son who sought a declaration based on proprietary estoppel that would entitle him to inherit the family farm upon the death of his mother. We discuss this case further below. Read more

  The First-tier Tax Tribunal (“FTT“) has provided a valuable reminder in the case of Harris v HMRC [2018] UKFTT 204 that, with limited exceptions, personal representatives are liable for inheritance tax arising on the deceased’s estate (Section 200 Inheritance Tax Act 1984). Read more

In a recent decision, Sargeant v Sargeant [2018] EWHC 8 (Ch), the English High Court considered the circumstances in which the English Court will grant permission for out-of-time applications for financial provision from a deceased’s estate under the Inheritance (Provision for Family and Dependants) Act 1975 (the “1975 Act“). In the present case, considered further … Read more