Blog
2025 in review: Under construction - Tax investigations
Krishna Mahajan
Domicile is a tricky and fascinating concept because it is so fact-specific that no two cases are the same. It is usually relevant to people making Wills or administering Estates because where you are domiciled when you die depends on where you pay tax and some jurisdictions tax harder than others.
This case involves a millionaire who left 80% of his estate to the Vegetarian Society, despite not being a vegetarian.
After vociferously arguing to the government that will writing should be regulated by statute to protect the public from estate-planning cowboys last year, STEP has launched its own code.
The sad case of Marley v Rawlings, where a couple accidentally signed each other’s Wills really caught the public’s imagination.
It was a simple error with catastrophic results – the Wills were invalid and so the man they had loved dearly and treated as their son received nothing, whereas their biological children, to whom they were not close, got everything.
In July last year, we blogged about the Law Society’s new code of practice for Will writing –the Wills and Inheritance Quality Assurance Scheme (WIQS).
We were concerned that WIQS might not be the best solution for clients because it is extremely long and prescriptive and doesn’t necessarily require lawyers drafting Wills to have particular expertise or qualifications in this area.
Skip to content Home About Us Insights Services Contact Accessibility