Society of Will Writers Blog Articles
Interpretation of Clauses
New case law has led to the Privy Council providing more guidance on the interpretation of Wills in general and...
Aristocrat’s Will challenge ends
In August 2006, Mark Birley, the founder of an aristocratic night spot in London, passed away leaving an amassed fortune...
The Family Home
The principle tax saving opportunity available to a home owner is the Capital Gains Tax (CGT) private residence exemption. A...
Business Property Relief
Most business owners are aware of the generous inheritance tax reliefs that make assets used in the business exempt, or...
Increase in Statutory Legacy
The Government has announced that spouses and civil partners are to inherit more money from their loved one’s estate if...
Liability of Trustees
The general equitable rule is that individual trustees are only liable for their own breaches of trust and not for...
Simultaneous Death IHT position
Following on from our article in May (Issue 39) on the effect on an estate of the Commorientes rule we...
Reasonable Financial Provisions
A recent decision regarding a claim under the Inheritance (Provisions for Family and Dependants) Act 1975 gives us a welcome...
Joint Accounts
A decision reached last year gives an opportunity to review joint accounts, their uses and the ultimate beneficial ownership of...
Baker v Baker (2008)
This case highlights the importance of assessing the capacity of a client and taking professional advice where necessary. Mr. Baker...