Most practitioners will not be advising their developer and builder clients on the details of VAT. However, practitioners should be aware of the principles of VAT and how they might impact on their client’s transactions to ensure that the client can be referred to an accountant or other professional. HMRC has issued guidance on the …
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Reasonable financial provision under the I(PFD) A1975 Act is an objective test, not a subjective test as dictated by what T considers or states is reasonable under the will. In this case, T had built up his wealth in property and left an estate valued at £8.18m. He died aged 87 leaving his wife of …
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Due execution under s9 of the Wills Act must be proved without favourable presumption. T had died in 2022 from cancer aged 65, leaving his surviving wife (C) and his sister (D). Both had cared for T as he was dying and enjoyed a good relationship up to his death. However, their relationship then rapidly …
Continue reading “Wills – due execution”