Private Client weekly highlights—3 October 2024

Article summary

This week’s edition of Private Client highlights includes: (1) Re PG, Serious Medical Treatment, which contains analysis of the complex and challenging clinical issues surrounding the investigation and treatment of cancer where P lacks or may lack capacity; (2) The direct payment scheme for IHT has been extended to investment providers; (3) Little v Olympian Homes Ltd in which the court considered whether email correspondence or the party’s conduct gave rise to a waiver of a party’s entitlement to contractual interest; (4) Taylor v Savik, an insolvency case which considered, inter alia, the doctrine of sham and the law relating to resulting trusts; (5) Marcus v Marcus, in which the court held that a stepchild could be regarded as a child of the settlor and therefore be included in the class of beneficiaries, and (6) D’Aloia v Persons Unknown Category A and others, in which the stablecoin Tether was held to be property in a landmark judgment that considers the tracing of cryptoassets.