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Family provision claims—table of cases

Family provision claims—table of cases Spouse or civil partner of the deceased Topic Case name Summary Author Spouse of the deceased Ramji v Harvey (in his capacity as executor of the estate of Sugrim Orlando Ramji deceased) and others [2023] EWHC 1664 (Ch) News Analysis: Lifetime transaction set aside on the basis of undue influence (Ramji v Harvey).In this preliminary issue trial in a claim under I(PFD)A 1975, the court set aside a transfer finding that the relationship between the deceased and the surviving spouse was one of trust and confidence resulting in a presumption of undue influence. Holly Challenger, Parklane Plowden Chambers Spouse of the deceased Re estate of Singh (deceased) [2023] EWHC 304 (Fam) News Analysis: Spousal claim under I(PFD)A 1975 dealt with on an abbreviated basis (Re estate of Singh (deceased))The judge dealt with this claim on an abbreviated basis, as the claim was either uncontested or alternatively, if D3 were to contest the claim, summary judgment could be given.  Aimee Jones, Sternberg Reed LLP Spouse...

Comparison between assured and short assured tenancies and PRTs—Scotland—checklist

Comparison between assured and short assured tenancies and PRTs—Scotland—checklist This Checklist considers and compares the differences between assured and short assured tenancies in Scotland created between 2 January 1989 until 30 November 2017 pursuant to the Housing (Scotland) Act 1988 (H(S)A 1988) (the ‘1988 Regime’), and private residential tenancies (PRTs) pursuant to the Private Housing (Tenancies) (Scotland) Act 2016 (PH(T)(S)A 2016) in force in Scotland from 1 December 2017 (the ‘2016 Regime’), see Practice Notes: Assured and short assured tenancies—Scotland and Private residential tenancies-Scotland. Subject 1988 Regime 2016 Regime Term Requires a fixed duration in order to satisfy the cardinal elements of a lease.A short assured tenancy requires a term of not less than six months. There is no term. The agreement is open ended. Tenancy Agreement The landlord is required to provide the tenant with a written agreement (see: H(S)A 1988, s 30) together with a Tenant Information Pack (see: Tenant Information Packs (Assured Tenancies) (Scotland) Amendment Order 2016, SSI 2016/334).There are no statutory terms of tenancy. The...

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Excluded property from 6 April 2017—flowcharts

Excluded property from 6 April 2017—flowcharts These flowcharts are designed to help determine if an asset is excluded property for the purposes of UK inheritance tax (IHT) on or after 6 April 2017. The flowcharts consider whether an asset is excluded property or not, depending on the situs of the property and the domicile of the beneficial owner or settlor as appropriate. However, the detailed provisions relating to excluded property should be referred to and practitioners should also consider whether a double tax treaty may apply to override the excluded property regime depending on the particular circumstances of a matter. See Practice Note: Double taxation relief—summary. Conversely, unilateral relief from IHT may apply where a tax of a similar nature has already been levied in respect of the same asset by a foreign tax authority. For further information, see Practice Notes: Excluded property trusts—key events affecting IHT status and Situs of assets for succession and IHT. Situs of property The situs of an asset is important for determining the...

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Terminating a commonhold

Terminating a commonhold A commonhold scheme can be terminated by either: • an application during the transitional period • voluntarily winding up with the consent of the unit holders of the commonhold • compulsorily winding up by the Court where the commonhold association has become insolvent, or • a court order under section 55 of the Commonhold and Leaseold Reform Act 2002 (CLRA 2002) Application during the transitional period Following registration of the development site as commonhold land, there is a ‘transitional period’, in which the development is carried out. In this time, it is possible for the freeholder to change his mind and cancel the registration. Voluntary winding-up The unit holders can agree to bring the commonhold to an end (eg where the building is old and the members prefer to sell to a developer and divide the proceeds between themselves). In order to voluntarily wind-up a commonhold there must be: • a winding-up resolution, and • a termination statement resolution, which sets...

Formalising the family business—checklist

Formalising the family business—checklist Many family businesses start out with quite an informal governing structure in place; the family members have an understanding of their roles and relationships with each other, and decisions are made quickly at the kitchen table. The nature of many family businesses is that they are informal and flexible, and their objectives are often driven by doing the best for the family according to the family's values, rather than purely for the profit of the owners. However, as the business grows and more members of the family and other employees start working with them, it becomes more and more difficult to manage the business in this way. The pros and cons of formalising the family business are considered in Practice Note: Family businesses. This checklist sets out a list of questions that an adviser can put to the family (or that the family can consider themselves) to assist with setting up a structure for the family business. These questions will also help determine the matters to...

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Legal rights intimation letter

Legal rights intimation letter Our ref: [Client - Code/Matter - Matter Code/Matter - Fee Earner Initials] Your ref: [insert ref] [insert full address] [insert date] Dear [insert name] Estate of the late [name of deceased] We are instructed in the administration of the estate of your late [mother OR father OR grandmother OR grandfather]. We act on behalf of the executor(s) who are [insert name] and [insert name], appointed by a Will dated [insert date]. You are not named as a beneficiary in the Will. However, the law of Scotland allows certain family members to make a claim on the estate, whether or not the individual concerned is named as a beneficiary in the Will. This entitlement is known as legal rights. [Where the person who has died is survived by a [widow OR widower OR civil partner] the legal rights fund which can be claimed by the deceased’s children amounts to one-third of the net moveable estate (generally speaking, all assets other than any house or land...

Short form of consultant’s appointment

Short form of consultant’s appointment This Agreement is made on the [insert date] day of [insert month and year] Parties 1 [Insert Employer name] (Company Registration No. [insert number] whose registered office is at [insert office]) (the 'Employer' which term shall include all permitted assignees or other transferees under this Agreement); and 2 [Insert Consultant name] (Company Registration No. [insert number] whose registered office is at [insert office]) (the 'Consultant') Whereas (A) The Employer has entered into or proposes to enter into a contract with [insert name of contractor] of [insert contractor's address] for the [design and] construction of a [insert brief description of the project] (the ‘Project’) at [insert location of site] (the 'Building Contract'). (B) The Employer wishes to appoint the Consultant to perform the services set out in Schedule 1 (the 'Services') in accordance with the Agreement It is hereby agreed as follows 1 Definitions and Interpretation 1.1 In this Agreement the following expressions shall have the following meanings: [Beneficiaries • any and all...

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Are the costs of closing a foreign bank account and transferring the funds to the legatee of a demonstrative legacy who is resident abroad payable out of the residuary estate or the legacy itself?

Are the costs of closing a foreign bank account and transferring the funds to the legatee of a demonstrative legacy who is resident abroad payable out of the residuary estate or the legacy itself? An English Will can cover assets solely in England and Wales, or those worldwide, and an English Will is recognised as valid in the majority of jurisdictions. However that does not mean that the applicable law will be English law in other jurisdictions as some jurisdictions have in place principles regarding succession, such as so-called 'forced heirship' which requires assets to be left in a particular way. The validity of the Will and how any foreign situs assets should be administered should be considered in this context. A demonstrative legacy is a general legacy paid out of a specific fund or asset. Therefore a payment of the funds in a foreign bank account will amount to a demonstrative legacy. Recourse should first be had to the terms of the Will when considering how such expenses are...

When dealing with an unregistered Agricultural Holdings Act tenancy. Upon the death of any of the tenants, is their interest assignable/pass to their beneficiaries or does their interest end on their death?

When dealing with an unregistered Agricultural Holdings Act tenancy. Upon the death of any of the tenants, is their interest assignable/pass to their beneficiaries or does their interest end on their death? The Agricultural Tenancies Act 1995 (ATA 1995) introduced Farm Business Tenancies in respect of tenancies of agricultural land or buildings for the purpose of a farm business. A Farm Business Tenancy is a tenancy granted on or after 1 September 1995 where at least part of the tenanted land is farmed throughout the life of the tenancy and either notices have been exchanged confirming that the landlord and the tenant intend it to remain a Farm Business Tenancy throughout, or if no notices were exchanged, the tenancy business is primarily agricultural (ATA 1995, s 1). Tenancies agreed prior to its commencement date of 1 September 1995 were governed by the Agricultural Holdings Act 1986 (AHA 1986). An AHA tenancy relates, as the name suggests, to a tenancy of an agricultural holding. An AHA tenancy provides, amongst other things,...

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Commercial Court gives guidance on pleading and proving claims under section 423 of the Insolvency Act 1986 (Invest Bank PSC v El-Husseini)

Restructuring & Insolvency analysis: The Commercial Court dismissed a claim under section 423 of the Insolvency Act 1986 (IA 1986) that the first defendant (Mr El-Husseini) had transferred valuable assets to eight transferee defendants, being his family members, companies under their control and a discretionary trust, with the purpose of putting the assets beyond reach of the claimant (Invest Bank) as a potential creditor. The court held that the allegations advanced at trial were of serious wrongdoing amounting to dishonest behaviour or disreputable conduct which accordingly required a clear pleading of a sufficiently cogent case. Invest Bank had not properly pleaded in its particulars of claim the primary facts on which it sought to rely at trial in raising its case based on inference against the defendants. A positive case as to the financial difficulties of one of the key companies was only raised in a reply to the defence of one of the eight defendants. In any event, without expert accountancy evidence as to the state of finances of...

Private Client weekly highlights—12 December 2024

This week’s edition of Private Client highlights includes: (1) JTC Employer Solutions Trustee Ltd v Garnett, in which the High Court granted rescission of deeds of appointment executed for EBTs on grounds of mistake; (2) Oldham MBC v KZ, in which the Court of Protection authorised a care plan for a deaf man with fluctuating capacity; (3) Rupert Grint v HMRC, where the FTT held that sales of occupation income provisions applied to a capital sum received by the taxpayer on the incorporation of his business; (4) Tianrui IHC v China Shanshui Cement Group Ltd (Cayman Islands), a Privy Council decision on a shareholder’s personal standing to challenge the dilution of its shareholding; (5) Aabar Holdings S.A.R.L v Glencore plc, a decision which casts doubt on a shareholder’s entitlement to see a company’s privileged documents; and (6) HMRC publishes minutes of the November meeting of joint HMRC/industry working group on the non-dom changes.