Blog
Keeping the peace at Christmas – top tips for shared parenting over the festive season
Lauren Evans
6 May 2014
Recent disputed Will cases on the grounds of lacking capacity
A Will made by someone who lacks mental capacity is not valid. Just because someone is elderly or suffering from a mental illness does not automatically mean that they lack capacity to make a Will.
25 April 2014
Capital Gains Tax case - Painting worth £9.4 million is exempt from CGT because it is a ‘wasting asset’
The Court of Appeal has published its eagerly anticipated (by tax geeks at least) judgment in the case of HMRC v The Executors of Lord Howard of Henderskelfe (deceased) ([2014] EWCA Civ 278).
25 April 2014
Disputed Will cases – Inheritance and Family Provisions Act 1975 claims
‘1975 Act claims’ are claims made under the Inheritance and Family Provisions Act 1975, where relatives and dependants who feel they have not received enough (or anything at all) on someone’s death can ask the Court to make provision for them. Below are a couple of recent cases.
Should you have any questions about bringing or defending a 1975 Act claim, please see our Frequently Asked Questions and case studies or contact a member of our team.
10 April 2014
The Mental Capacity Act – reflections and recommendations 7 years on
The Mental Capacity Act (2005) (MCA) came into force in 2007. It is a forward thinking piece of legislation that looked to empower as far as possible people who lack mental capacity. On 13 March 2014, the House of Lords Committee published a report detailing its post-legislative scrutiny of the MCA and recommendations.
3 April 2014
Capital Gains Tax case - Car salesman successfully claimed Entrepreneur’s Relief on sale of business
In the First Tier Tribunal case of TC03273: Jeremy Rice, a car salesman was allowed to claim Entrepreneur’s Relief on the sale of his premises when he closed his business and started up elsewhere. The relief was claimed on the basis that it was a sale of a business asset within three years of cessation of trade.