Wills

English High Court finds son entitled to family farm based upon proprietary estoppel

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 … Continue reading

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Filed under Estates disputes, London, Wills

Personal representative liable for inheritance tax on fully distributed estate

  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 … Continue reading

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Filed under Tax, Wills

English Court considers grounds for out of time claims for financial provision from estates

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 … Continue reading

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Filed under Estates disputes, Private wealth and trusts, Wills

AUSTRALIAN COURT HOLDS THAT UNSENT TEXT MESSAGE CAN ACT AS VALID WILL

The Queensland Supreme Court has held that an unsent text message written on a man’s mobile phone shortly before he died adequately captured his testamentary intention.¬† In doing so, the Court dispensed with the normal execution requirements of a will, … Continue reading

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HIGH COURT RULES: HOMEMADE, UNCLEAR WILL IS VALID AND CREATES TRUST RATHER THAN ABSOLUTE GIFT

In the recent case of Vucicevic v Aleksic [2017] EWHC 2335 the High Court (Bristol District Registry) considered the rules relating to gifts in the context of homemade wills. The court concluded that instead of being an absolute gift, the … Continue reading

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Filed under Private wealth and trusts, Wills