Blog
2025 in review: Under construction - Tax investigations
Krishna Mahajan
16 August 2019
Who died first? Judgment handed down in Scarle v Scarle
This week HHJ Kramer handed down his judgment in the case concerning Mr and Mrs Scarle. The court was asked to consider the question as to which of them had died first in October 2016, after they were both found dead at their bungalow in Essex.
15 August 2019
Making gifts for tax planning purposes on behalf of someone lacking capacity
A recent ruling by the Court of Protection means that someone acting as a deputy for a person lacking capacity will in future be able to make gifts on their behalf for tax purposes, even if the person had not engaged in tax planning before losing capacity.
13 August 2019
Wills, inheritance tax and the middle-aged beneficiary
The average age at which a child inherits from their parents is now 61. But what does that mean for the 'average' 61-year-old?
25 July 2019
Was it a gift or was it a loan?
Many newspapers carried the story last month of a mother who claimed that the money advanced to her son to assist with a house purchase was a loan and not a gift. She claimed that money should therefore be repaid to her on son's death rather than pass to his widow. However, her claim failed and there was no evidence that it was a loan.
2 July 2019
Who died first? When the date of death matters
Kate Salter discusses the recent case in which two step-sisters dispute who stands to inherit, depending on which of their parents died first according to legislation.