A will made by the late Sheila Carter in February 2015 in favour of her friend John Quinn was ‘procured by some form of pressure’ exerted by Quinn, the England and Wales High Court has ruled. Its conclusion was based on circumstantial evidence, including the deceased’s total dependence on Quinn; her ‘pathological anxiety and fear...
HMRC has lost its attempt to tax the pension of a retired employee who transferred his pension fund into a self-invested personal pension (SIPP) and then moved to Portugal, where withdrawals from the SIPP were tax-free under the country’s non-habitual resident exemption (Masters v HMRC, 2025 UKFTT 967 TC). Disclaimer The information on this Blog is for...
When Trust Was Broken: False LPA Witnessing Estate planning relies heavily on trust and legal integrity. A recent case of false LPA witnessing shattered that trust when an estate planner falsely claimed to witness signatures on a Lasting Power of Attorney (LPA). This misconduct has led to a professional ban, highlighting the grave consequences of...
A Win for Caregivers: PRR Relief Granted on Multiple Properties In a recent case, a caregiver who moved into his parents’ home to care for his ailing father successfully claimed Principal Private Residence Relief (PRR) on not one, but two separate property disposals. The First Tier Tribunal (FTT) sided with the taxpayer, confirming that his...
Understand Your Company’s Financial Health If you’re a company director facing growing bills and unpaid liabilities, now is the time to take control. The first step in effective company debt management is a full, honest assessment of your financial position. Review your profit and loss statement line by line. Are all expenses necessary? Are you...
Second ‘wife’ establishes claim against bigamist’s estate The England and Wales High Court is gradually disentangling the case of the late James Dinsdale, who died intestate in 2020 leaving a GBP1.8 million estate. He had a legal wife and a second wife whom he had bigamously married in America without divorcing the first. The second...
Fiduciary’s dishonest profits are held in trust for beneficiary, says UKSC Profit received by a trustee or other fiduciary resulting from breach of trust or fiduciary duty is held by the fiduciary in a true trust for the benefit of the beneficiary or principal, the UK Supreme Court (UKSC) has decided (Stevens v Hotel Portfolio II, 2025...
Suspended jail sentence for charity director who refused to disclose use of funds Westminster Magistrates Court has given a charity director a suspended ten-week prison sentence for failing to provide information to the Office of Financial Sanctions Implementation (OFSI) contrary to the Counter-Terrorism (Sanctions) (EU Exit) Regulations 2019. The UK government has already frozen all the...
Investors’ relief not available where business not ready to supply goods An enterprise investment scheme (EIS) relief claim made by a group of six companies has failed at the First-tier Tax Tribunal (FTT) because the companies concerned had not commenced qualifying trades inside the two-year deadline. The FTT’s criterion for commencement was ‘when the business...
Understanding Adverse Possession in Estate Contexts Adverse possession is a legal doctrine allowing someone to claim ownership of land under certain conditions if they’ve occupied it without permission. In the estate administration landscape, this concept becomes particularly complex, as seen in the High Court case of Nazir v Begum [2023]. This case clarifies the interaction...
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Copyright by CareAccountancy. All rights reserved.
