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08 November 2018
International bank fined by Jersey court for "intermeddling" in assets of an estate
In a recent case in the Royal Courts of Jersey, a bank was fined for not obtaining the necessary authorisation before transferring the assets of a …
18 July 2018
English High Court finds son entitled to family farm based upon proprietary estoppel
In Thompson v Thompson [2018] EWHC 1338, the High Court in London ruled in favour of a son who sought a declaration based on proprietary estoppel that …
27 April 2018
Personal representative liable for inheritance tax on fully distributed estate
The First-tier Tax Tribunal ("FTT") has provided a valuable reminder in the case of Harris v HMRC [2018] UKFTT 204 that, with limited …
25 January 2018
English Court considers grounds for out of time claims for financial provision from estates
In a recent decision, Sargeant v Sargeant [2018] EWHC 8 (Ch), the English High Court considered the circumstances in which the English Court will grant …
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