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From garage to unicorn – Employment law lessons for scaling tech teams
Catherine Bourne
‘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.
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.
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.
In the case of Catling and others v Catling and another ([2014] EWHC 180 (Ch)), a Will was declared invalid because the testatrix had not had mental capacity when she made it.
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.
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