Baker v Baker
Friday, 14th March 2008
[2008] All ER (D) 179 (Mar); 13 March 2008; Chancery Division; Paul Girolami QC sitting as a deputy judge of the High Court
In this case it was held that the deceased did not have testamentary capacity to execute a valid will and so his estate passed on an intestacy. A counterclaiming applicant under the Inheritance (Provision for Family and Dependants) Act 1975,
Perrin v Revenue and Customs Commissioners
Friday, 14th March 2008
SpC 671;04 March 2008; Special Commissioners; Charles Hellier
A trainee accountant was employed by a firm and, under the terms of his contract with the firm, he was obliged to incur payments in respect of course fees and reference materials to enable him to qualify. He made those payments and claimed that they were incurred wholly exclusively and necessarily in the performance of the duties of his employment with the firm and accordingly that they were deductible in determining his taxable income. Read more
Tsi Tsi fly
Friday, 14th March 2008
Well, it looks like the new section 53 of the Inheritance Tax Act 1984 will read as follows (the proposed amendment is in red): Read more
Breakspear v Ackland
Wednesday, 5th March 2008
[2008] All ER (D) 260 (Feb); [2008] EWHC 220 (Ch); 19 February 2008; Chancery Division; Briggs J
So far as I am aware, this is the first reported case to consider the applicability of the decision in Schmidt v Rosewood Trust Ltd ([2003] 3 All ER 76) in England and Wales. Read more
Hoare Trustees v Jawues
Monday, 3rd March 2008
[2008] All ER (D) 68 (Feb);6 February 2008; Chancery Division; Patten J
In this case it was held that, where a testatrix executed a codicil to a will that had been revoked by a later will, the circumstances showed that she intended that the earlier will was to be revived and the later will revoked.
Caudle v LD Law Ltd
Monday, 3rd March 2008
[2008] All ER (D) 435 (Feb); [2008] EWHC 374 (QB); 29 February 2008; Queen’s Bench Division; Wyn Williams J
In this case it was said that, if it was necessary to take possession of personal property formerly owned by the deceased in order to safeguard the estate, a person entitled to the grant of letters of administration had an immediate right to possession and was entitled to take legal action to enforce that right.
