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Article summary

This week’s edition of Private Client highlights includes: (1) Morris v Morris, in which the court held that the forfeiture rule did not apply in the particular circumstances of the case; (2) HMRC updates form IHT435 and guidance on IHT100 suite of forms; (3) Cleave v Cleave, which considered the requirements for a proprietary estoppel claim when dealing with a trust of land; (4) Lime and Black v Mistry, where a de facto director was held liable for a company’s losses); (5) the Competition and Markets Authority new consumer law guidance for unregulated legal services, including will-writing and pre-paid probate services; and (6) Trustees of Panico Panayi Accumulation and Maintenance Settlements No 1 to 4 v HMRC, in which the Upper Tribunal applied conforming interpretation of exit tax legislation.