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...
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...
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...
The England and Wales Family Court has concluded that a trust set up by London property developer Mario Michael was a sham, intended to shield significant assets which should have formed part of the total matrimonial assets to be shared on divorce. It decided that Michael controlled the trust assets at his sole discretion, and...
Starting from November 2025, the UK government will officially roll out a compulsory ID verification system for company directors, Persons with Significant Control (PSCs), and those filing on behalf of companies. This step is part of the broader reforms outlined in the Economic Crime and Corporate Transparency Act 2023, which aims to enhance corporate transparency and combat fraud....
Stamp Duty Land Tax (SDLT) can be a confusing area, especially when dealing with run-down or damaged properties. A recent Court of Appeal ruling in the case Mudan v HMRC ([2025] EWCA Civ 799) brings important clarity to the residential SDLT rules, especially regarding properties in poor condition at the time of purchase. Background to...
The England and Wales High Court (EWHC) has ordered the tenant of a London property to pay GBP851,000 in rent to his landlord, despite the tenant’s claim that payment would be illegal because the landlord is a designated person under the Russia (Sanctions) (EU Exit) Regulations 2019. The EWHC agreed that, while regulations 12 and...
The UK government has announced a significant change to how winter fuel payments will be managed going forward. From 2025, these payments will be recovered through the tax system for higher-income pensioners. The goal? To ensure that public support is better targeted toward those who need it most. What Are Winter Fuel Payments? Winter fuel...
A major development in English probate law has emerged as the England and Wales Court of Appeal (EWCA) ruled that a secret trust claim over an estate may proceed to trial. This case is expected to have wide-reaching effects on how verbal agreements and informal understandings around inheritance are treated under UK law. If you’re...
Inheritance Tax (IHT) planning is undergoing significant changes in the UK, making it crucial for individuals to stay informed and proactive. Recent policy shifts and upcoming reforms are set to impact how estates are taxed, emphasizing the importance of strategic planning. Key Changes to Inheritance Tax (IHT): Frozen Thresholds: The IHT nil-rate band remains at...
Copyright by CareAccountancy. All rights reserved.
Copyright by CareAccountancy. All rights reserved.
