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This week’s edition of Private Client highlights includes: (1) a successful farming proprietary estoppel case brought by the son of the deceased farmer (Spencer v Spencer), (2) a successful want of knowledge and approval claim brought by the deceased’s children in relation to her last Will (Ingram and Whitfield v Abraham), (3) an update from HM Land Registry affecting personal representatives, and (4) the announcement by the Ministry of Justice of a rise in interest rates for Court Funds Office special and basic accounts, and (5) a rare successful wrongful trading claim (Safe Depot Ltd (In Liquidation)).
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Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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