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Pre-nuptial agreements

DMH Stallard LLP
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United Kingdom
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December 15 2010

The recent Supreme Court ruling on Pre-Nuptial Agreements in the case of Radmacher and Gramatino is of great importance to many people, including those who are already married and who have entered into an agreement, and those contemplating marriage and considering whether to have an agreement

Failure to take pension leads to IHT liability

DMH Stallard LLP
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United Kingdom
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August 31 2010

In a recent case, the executors of a woman's estate have been ruled to be liable for Inheritance Tax (IHT) on the value of her pension fund, after she failed to take her pension when she was terminally ill

Farming family in intestacy challenge

DMH Stallard LLP
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United Kingdom
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August 24 2010

The problems which can arise when there is an intestate estate that involves business assets were made clear recently when the High Court had to rule on a complex claim relating back to a death that occurred many years ago

Friend must repay inheritance, rules court

DMH Stallard LLP
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United Kingdom
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August 13 2010

A will made two months before the death of an elderly woman has been set aside by the High Court after it heard evidence that by 2006, when the new will was made, she was 'seriously losing her grip'

Husband's covert affair means wife keeps house

DMH Stallard LLP
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United Kingdom
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August 4 2010

When a wife agrees to allow the family home to be used as security for her husband's debts, the legal situation is normally clear and the creditor can rely on her consent in order to take possession

Executor who stole from estate faces prison

DMH Stallard LLP
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United Kingdom
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July 29 2010

An executor who stole more than £80,000 from the estate of a client faces a jail sentence for his crime

IHT determined by open market value

DMH Stallard LLP
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United Kingdom
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July 19 2010

A recent case illustrates that HM Revenue and Customs (HMRC) will often vigorously challenge potentially low asset valuations for Inheritance Tax (IHT) purposes

Unclear drafting blamed for dispute over right of way

DMH Stallard LLP
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United Kingdom
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June 15 2010

A recent case in the Court of Appeal illustrates how disputes can arise between neighbours as a result of ambiguous drafting of legal documents

Court agrees to reverse settlement error

DMH Stallard LLP
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United Kingdom
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June 4 2010

Although a trustee is personally responsible for the actions they take, the law is not so harsh as to prevent a trustee who makes an innocent mistake from rectifying it

Financial settlements in divorce: factors

DMH Stallard LLP
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United Kingdom
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May 24 2010

The headline-grabbing decisions in a spate of 'rich list' divorce cases in 2007 confirmed that the House of Lords (now the Supreme Court) is emphasising that marriage is a partnership and that the relative contributions of the couple to the marriage will be relevant to the financial settlement terms as will the legitimate expectations of the couple