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Keeping the peace at Christmas – top tips for shared parenting over the festive season
Lauren Evans
The recent judgment in the case of Habberfield v Habberfield [2018] EWHC 317 Ch is another of a growing number of judgments in which the claimant (and disappointed beneficiary) has pursued a claim on the grounds of proprietary estoppel.
Bernard and June Clark were a Thatcherite success story; they exercised their right to buy their council house and created a nest egg. Perhaps for the first time in their family history, there was something to pass on to their nearest and dearest.
Inheritance tax (IHT) and Capital Gains Tax (CGT) share the handle of 'capital' taxes. They have an uneasy relationship. They’re comfortable when doing their own thing; CGT a charge on capital profits, IHT a levy on the value in a deceased’s estate. But there are many occasions when they both come into play, giving both opportunities for effective planning and expensive traps for the unwary.
In the case of EJ (as attorney for DMM) and SD, the Court of Protection was asked to decide on the relevant test for establishing a person’s capacity to marry in circumstances where it would automatically revoke their will, and subsequently whether the requirements of that test were satisfied in this case.
Many people have very strong and specific wishes as to the nature and conduct of their funeral but they won’t be around to know if those wishes are carried out. Under the present law, the executors appointed under the Will have ownership of the body and are, technically, the decision makers for funeral arrangements. They are not obliged to follow any funeral wishes expressed in the Will.
Lauren Evans
Roberta Draper
Christopher Perrin
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