Capacity on the cobbles, Coronation Street’s inheritance dispute storyline – Family Law

Posted August 9th, 2018 in gifts, intestacy, mental health, news, wills by tracey

‘As Coronation Street fans will know, Aidan Connor (played by Shayne Ward) tragically committed suicide earlier this year. Following his death, his family were shocked to discover that he left his share of his business, Underworld, to his friend and former business partner Alya Nazir. Aidan’s half-sister, Carla Connor, was particularly outraged by this. She had gifted her interest in the business to Aidan earlier in the year, after he had made his will but before his death. Carla and family consulted a local solicitor, Adam Barlow, who suggested that they could challenge the will on the grounds that Aidan lacked capacity due to depression.’

Full Story

Family Law, 8th August 2018

Source: www.familylaw.co.uk

Attorney retrospective approval of gifts from donor accounts – Family Law

Posted July 23rd, 2018 in attorney general, carers, gifts, news, volunteers by tracey

‘What are the rules governing retrospective approval of gifts and payments for voluntary care? Simon Edwards, barrister at 39 Essex Chambers, discusses Re HH (attorney’s application for retrospective approval) [2018] EWCOP 13 which demonstrates the necessity for someone who has power of attorney to retain proper records of care payments.’

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Family Law, 20th July 2018

Source: www.familylaw.co.uk

Shiner given extended bankruptcy order after trying to give away £500,000 – Legal Futures

Posted February 27th, 2018 in bankruptcy, disqualification, gifts, law firms, news, professional conduct, solicitors by tracey

‘Struck-off solicitor Phil Shiner has had his bankruptcy extended by five years after he gifted away nearly £500,000 worth of assets to family members before declaring himself bankrupt and was unable to pay £6.5m back to his creditors.’

Full Story

Legal Futures, 26th February 2018

Source: www.legalfutures.co.uk

Beach huts: chattels, leases, estoppel – Nearly Legal

Posted January 9th, 2018 in estoppel, gifts, housing, leases, news by sally

‘Gilpin and ors v Legg [2017] EWHC 3220 (Ch) is a gift (at least to land law examiners) that is going to keep on giving. This is not just because of the claims discussed – whether beach huts were fixtures or chattels, whether a lease had been granted to the owners of the huts, whether the landowner was estopped from obtaining possession, and even certain pleadings issues (the pleadings do seem to have been a little, erm, jejeune) – but also because HHJ Matthews (who I’m ashamed to say I haven’t come across) added his tuppenies to a couple of controversies, not least making some important observations on the correctness of the Supreme Court judgment in Berrisford v Mexfield. Part of the problem in the case was that the events which underpinned the various claims happened over many years, were oral, and, in some cases, involved transfers of title (the issues of which were neatly stepped over by the judge who referred to bona fide purchasers, so we might be dealing with unregistered land, a point not made clear).’

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Nearly Legal, 8th January 2018

Source: nearlylegal.co.uk

Outdated inheritance tax too toxic to save, says thinktank – The Guardian

Posted December 4th, 2015 in budgets, gifts, inheritance tax, news, political parties by tracey

‘The Fabian Society said the evidence from a series of focus groups conducted after the general election in May showed that Labour voters were as hostile to inheritance tax as Conservatives. The thinktank said the tax, seen as illegitimate and unfair by voters, should be replaced by the levying of income tax on gifts and bequests.’

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The Guardian, 4th December 2015

Source: www.guardian.co.uk

What happens if a beneficiary of a will pre-deceases a testator? – Tanfield Chambers

Posted March 18th, 2015 in charities, gifts, news, wills by sally

‘Wills are typically described as “ambulatory” which means that they possess no force or effect prior to the death of the testator. Where the beneficiary of a gift predeceases the testator then as a general rule the gift will fail or “lapse”. Note that a deemed predecease will arise in various cases such as the effect of divorce on a gift made by one spouse to another. The effect is that for the purpose of any gift to that spouse the survivor will be deemed to have predeceased the testator[1]. Another less well known example is the effect of renunciation of a gift.’

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Tanfield Chambers, 19th February 2015

Source: www.tanfieldchambers.co.uk

Donatio Mortis Causa – Hardwicke Chambers

Posted March 17th, 2015 in gifts, news, wills by sally

‘As the opening comments of Charles Hollander QC in his judgment in King v Dubrey [2014] EWHC 2083, make clear, a donatio mortis causa (DMC) takes effect as a historic and anomalous exception to the requirements of the Wills Act. It involves… a present gift which takes effect in the future and remains conditional until the donor dies. On death it becomes absolute. It has previously been described as being of “an amphibious nature, being a gift which is neither entirely inter vivos nor testamentary.” The task for the Court is to distinguish between a genuine DMC and an attempt to make a testamentary gift other than in accordance with the Wills Act. The test has, for over one hundred and fifty years, been a high one:

“…no case of this description ought to prevail unless it is supported by evidence of the clearest and most unequivocal character.”’

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Hardwicke Chambers, 16th February 2015

Source: www.hardwicke.co.uk

Property gifts in contemplation of death: Donatio mortis causa – Hardwicke Chambers

Posted October 15th, 2014 in animals, charities, gifts, news, wills by sally

‘As the opening comments of Charles Hollander QC in his judgment in King v Dubrey [2014] EWHC 2083, make clear, a donatio mortis causa (DMC) takes effect as a historic and anomalous exception to the requirements of the Wills Act. It involves… a present gift which takes effect in the future and remains conditional until the donor dies. On death it becomes absolute. It has previously been described as being of “an amphibious nature, being a gift which is neither entirely inter vivos nor testamentary.” The task for the Court is to distinguish between a genuine DMC and an attempt to make a testamentary gift other than in accordance with the Wills Act. The test has, for over one hundred and fifty years, been a high one –

“…no case of this description ought to prevail unless it is supported by evidence of the clearest and most unequivocal character.”’

Full story

Hardwicke Chambers, 25th September 2014

Source: www.hardwicke.co.uk

To litigate or not to litigate in claims involving wills: practical points for charities – New Square Chambers

Posted October 15th, 2014 in animals, appeals, charities, families, gifts, news, wills by sally

My purpose in this article is to highlight the sort of issues facing charities in deciding whether or not to litigate over a legacy, or residuary gift, contained in a Will. In particular, I shall be looking at a number of cases where charities have faced such difficult decisions, some of which they have got wrong.

Full story (PDF)

New Square Chambers, 2nd October 2014

Source: www.newsquarechambers.co.uk

Legislation passed to ban PI inducements – Law Society’s Gazette

‘The government has introduced legislation to clamp down on personal injury inducements from lawyers offering clients money or gifts such as iPads in exchange for pursuing claims.’

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Law Society’s Gazette, 25th July 2014

Source: www.lawgazette.co.uk

In re Robson, decd; White v Matthys and others – WLR Daily

Posted February 12th, 2014 in executors, gifts, interpretation, law reports, political parties, wills by sally

In re Robson, decd; White v Matthys and others [2014] WLR (D) 54

‘A residuary legatee’s chose in action was “property” for the purposes of the Political Parties, Elections and Referendums Act 2000. Therefore, where a person who was not a permissible donor left the residue of his estate to a registered political party, and that party received and accepted the gift, the prohibition on foreign donations in section 54 of the 2000 Act was breached.’

WLR Daily, 31st January 2014

Source: www.iclr.co.uk

Buzzoni and others v Revenue and Customs Comrs – WLR Daily

Posted January 22nd, 2014 in covenants, gifts, inheritance tax, law reports, leases by sally

Buzzoni and others v Revenue and Customs Comrs [2013] EWCA Civ 1684; [2014] WLR (D) 13

‘Whether property disposed of by way of gift was enjoyed to the entire or virtually entire exclusion of any benefit to the donor by contract or otherwise, and whether it constituted property “subject to a reservation” within the meaning of section 102(1)(b) of the Finance Act 1986 for the purposes of inheritance tax under the Inheritance Act 1984, depended not on whether the donor had obtained a benefit from the gifted property but whether the donee’s enjoyment of that property remained exclusive. If the benefit to the donor had no impact on, was irrelevant to and made no or virtually no difference to the donee’s enjoyment, the donee’s enjoyment was to the entire or virtually entire exclusion of any benefit to the donor and, therefore, the gifted property would be an exempt transfer and not subject to inheritance tax.’

WLR Daily, 19th December 2013

Source: www.iclr.co.uk

EVENT: UCL CLP – Mistaken Gifts after Pitt v Holt

Posted December 12th, 2013 in Forthcoming events, gifts by sally

‘The recent Supreme Court decision in Pitt v Holt [2013] UKSC 26 has put into sharp focus a question which has vexed English lawyers for some time: when can a donor recover a gift mistakenly made? Their Lordships ruled that there had to be a ‘causative mistake of sufficient gravity’. In the light of this ruling, the lecture will explore and try to systematise the principal competing approaches towards the recovery of mistaken gifts and to assess their underlying assumptions. How can we distinguish between mistakes which are sufficiently serious and those that are not, and what are the implications of Pitt v Holt for the law of gifts more generally? It will be argued that a pure causative mistake test may in fact be preferable to the two-stage inquiry adopted by Pitt v Holt. Properly handled, such a test could accommodate many of the concerns that often drive the call for an additional criterion of ‘sufficient gravity’.’

Date: 13th February 2014, 6.00pm

Location: UCL Faculty of Laws, Bentham House, Endsleigh Gardens, London WC1H 0EG

Charge: Free, registration required

More information can be found here.

Regina v Smith (Kim) – WLR Daily

Posted October 24th, 2013 in appeals, confiscation, gifts, law reports, proceeds of crime, sentencing by tracey

Regina v Smith (Kim): [2013] EWCA Crim 502;   [2013] WLR (D)  398

“In proceedings for a confiscation order under the Proceeds of Crime Act 2002, the fact that an offender would not be able to recover a ‘tainted gift’ from the donee did not mean that the full value of that gift should not be counted towards the recoverable amount pursuant to section 9(1)(b) of the 2002 Act.”

WLR Daily, 8th March 2013

Source: www.iclr.co.uk

Private Trusts and the Court of Protection – No. 5 Chambers

Posted April 17th, 2013 in Court of Protection, damages, gifts, news, trusts by sally

“The Court of Protection has jurisdiction over the property, financial affairs and personal welfare of people who lack mental capacity to make decisions for themselves. Among its various roles the Court is responsible for determining disputes as to the registration of enduring powers of attorney (“EPA”), and Lasting Powers of Attorney (‘LPA’), appointing new trustees, authorising certain gifts and making statutory wills.”

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No. 5 Chambers, 4th February 2013

Source: www.no5.com

Phillips v Royal Society for the Protection of Birds and others – WLR Daily

Posted March 21st, 2012 in charities, gifts, law reports, wills by sally

Phillips v Royal Society for the Protection of Birds and others [2012] EWHC 618 (Ch); [2012] WLR (D) 88

“Where a corporation had been removed from the register of charities but had not been struck off and dissolved until after the death of the testatrix, a gift made in her will took effect notwithstanding that the corporation had ceased to exist.”

WLR Daily, 16th March 2012

Source: www.iclr.co.uk

Barrett v Bem (No 2); In re Lavin, decd – WLR Daily

Posted May 24th, 2011 in gifts, law reports, wills by sally

Barrett v Bem (No 2); In re Lavin, decd [2011] EWHC 1247 (Ch); [2011] WLR (D) 171

“Section 15 of the Wills Act 1837, which made a gift to an attesting witness ‘utterly null and void’, did not extend to a beneficiary of a will who had signed a will on the testator’s behalf at his direction. However, the second rule in Barry v Butlin (1838) 2 Moo PC 480, that the court should be vigilant and jealous in examining the evidence in support of a will where a party wrote or prepared a will under which he took a benefit and should not pronounce in that instrument’s favour unless the suspicion were removed and it were satisfied that the true will of the deceased was expressed therein, should apply with additional force where the agent of the testator who signed the will was a beneficiary under it.”

WLR Daily, 19th May 2011

Source: www.iclr.co.uk

Please note that once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

R (Rickets) v Basildon Magistrates’ Court – WLR Daily

Posted July 16th, 2010 in charities, gifts, law reports, theft by sally
“If goods were left outside a charity shop it could be inferred that it was the owner’s intention to donate them as a gift to the shop, and they were not abandoned but remained the property of the person who deposited them until taken into the control or possession of the charity; and if some other person removed the goods in the meantime he might be found to have committed an offence of theft.”
WLR Daily, 15th July 2010
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.

Persche v Finanzamt Lüdenscheid – Times Law Reports

Posted February 4th, 2009 in charities, EC law, gifts, income tax, law reports by sally

Persche v Finanzamt Lüdenscheid

Court of Justice of the European Communities

“Article 56 EC on the free movement of capital enabled eligible tax deductions on gifts made to charitable bodies in the taxpayer’s state also to be claimed on gifts made to charities within the European Union outside the taxpayer’s state.”

The Times, 3rd February 2009

Source: www.timesonline.co.uk

Please note the Times Law Reports are only available free on Times Online for 21 days from the date of publication.

Lib Dems face repaying £2.4m after Michael Brown, party’s biggest donor, convicted – The Times

Posted December 1st, 2008 in gifts, news, political parties by sally

“The Liberal Democrats could be forced to surrender a record gift of £2.4 million after a police investigation discovered that the party’s biggest donor was a bogus business.”

Full story

The Times, 29th November 2008

Source: www.timesonline.co.uk