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From Certificates to Belief Statements: The CPS and the Limits of Forum Bar Intervention
Rebecca Niblock
Not many people know, but in the UK it is within the government’s remit to protect and promote the country’s cultural and artistic heritage. As a result, there are heritage tax reliefs available on death.
What happens if a deceased’s estate includes property? How important can home insurance be? In short – very. Relying on existing cover or failing to insure assets properly can have serious ramifications.
The dispute over the estates of Leigh-on-Sea pensioners John and Marjorie Scarle was widely reported in the media this week. As a lawyer who prepares Wills, often for a couples in a second marriage, the case brought a double dose of sadly familiar disappointment.
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.
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.
Rebecca Niblock
Jemma Brimblecombe
Charles Richardson
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