Life and Death and Taxes - a law journal

HMRC have published their latest newsletter on Inheritance tax and trusts.  It contains the following items:

[2010] EWHC 1575 (Ch); Jules Sher QC, sitting as a deputy judge of the High Court; 28th June 2010

After the Deceased died two codicils to her will were put forward but their validity was disputed.  In contentious probate proceedings, they were held to be invalid. There was expert evidence that the signatures on both codicils were forged.

[2010] EWHC 1449 (Ch); Ch D (Norris J) 21st June 2010

The individual defendant was the sole shareholder and director of the corporate defendant, which was in severe trading difficulties.

The government has published its emergency June budget.