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Freya Marks
 

Estates, Disputes and your Will

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What do Abraham Lincoln and Amy Winehouse have in common? The answer is that both of them – along with a surprisingly large number of people year after year – died without having written a Will. Where this...

Inheritance Act claims - good news for cohabitees

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English law has always placed great value on the principle of testamentary freedom. That is, an individual’s right to leave their estate to whomever they like, with no obligation to provide for family members under a Will. However, under the...

Private Client legal update

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The Finance (no.2) Bill 2017 Following the Prime Minister’s decision in May this year to call a snap general election, the Government had to drop over 70 provisions from the Finance Bill 2017 (subsequently the Finance Act 2017) in...

Reform of law surrounding Wills: from the Victorian-Era to the Digital-Era?

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It is estimated that approximately 40% of people over 18 die without making a Will. To try and address this alarming statistic the Law Commission has this month launched a consultation proposing an overhaul of the current law on Wills. Key...

The sole director-shareholder dilemma: Kings Court Trust Limited and others v Lancashire Cleaning Services Limited

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Mr Pilling was the sole director and sole shareholder of a cleaning company, Lancashire Cleaning Services Limited (the “Company”). Sadly, Mr Pilling died suddenly on 28 th February 2017. Following his death, the Company endeavoured to continue...

The General Election 2017: private client measures on hold

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Following Prime Minister Theresa May’s announcement that there would be a snap general election, the government withdrew a substantial number of provisions from the Finance Bill 2017, which received Royal Assent on 27 April 2017. The Finance Bill...

Landmark ruling by Supreme Court on unmarried couples' rights (In the matter of an application by Denise Brewster for Judicial Review (Northern Ireland) [2017] UKSC 8)

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On 8 February 2017, a judgment was handed down in the Supreme Court, in a case concerning a requirement in a fairly obscure piece of legislation, the Local Pension Scheme (Benefits, Membership and Contributions) Regulations 2009 (the “2009...

Residence Nil-Rate Band: the basics

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The estate of an individual who dies on or after 6 April 2017 may qualify for an increased tax-free amount, the residence nil-rate band (RNRB), if their estate includes an interest in a home which is being left to their direct descendants. This is in...

Autumn Statement 2016: a private client perspective

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In general, the 2016 Autumn Statement (the “Statement”) brought no significant ‘surprise’ announcements for private clients; indeed on the inheritance tax front the Statement was particularly quiet. Perhaps the biggest revelation was...

Update on the Inheritance Tax position of Non-Domiciled Individuals

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Domicile is a common law concept which is distinct from an individual’s residence or nationality. Generally speaking, it is the country where an individual intends to settle permanently. The concept is not defined in statute for tax purposes and...