Practice and procedure

Fast find key contentious trusts and estates precedents

This collection of contentious trusts and estates Precedents consists of those that are frequently used in probate claims, claims under the Inheritance (Provision for Family and Dependants) Act 1975 and administration actions as well as some trusts precedents. It also includes some less frequently used Precedents. It combines Precedents drafted by the Lexis+ UK Practical Guidance team with Precedents from other popular sources elsewhere in Lexis+ Legal Research.

See Practice Note: Fast find key contentious trusts and estates precedents

How to issue a Part 7 claim in contentious estates

This How to guide provides guidance on how to issue a Part 7 claim in contentious estates. It focuses particularly on procedural aspects that are specific to contentious estates.

See Practice Note: How to issue a Part 7 claim in contentious estates.

Psychology of trust and estates disputes

This Practice Note considers the psychology of trust disputes, including common triggers of disputes, common biases and possible solutions.

See Practice Note: Psychology of trust and estates disputes.

Practice and procedure—CPR Part 57—probate and

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All in? Court confirms when a settlement is 'made' for the purposes of excluded property (Accuro Trust (Switzerland) SA v The Commissioners for HMRC)

Private Client analysis: This case considered the meaning of 'relevant property' under the settlements regime of the Inheritance Tax Act 1984 (IHTA 1984) and, in particular, the time at which this definition is to be tested. The question arose as to whether the trustees of an offshore trust established by a non-UK domiciled settlor were subject to the UK settlements regime in respect of property added to the trust after the settlor became deemed domiciled in the UK, or whether they were exempt from such charges as the trust consisted solely of excluded property. The First-tier Tribunal (FTT) held that whether trust property is excluded property is based on the status of the trust at the time that it was established, not at the time that the property in question was added to the settlement. As a result, the trust in this case did consist solely of excluded property and no inheritance tax (IHT) charges arose as a result of either the ten-year anniversary or capital distributions. The FTT was also asked to consider whether their jurisdiction was appellate, or supervisory only. The FTT held that, while their jurisdiction was supervisory, the questions raised by the trustees were relevant in establishing whether HMRC had acted reasonably and that the outcome (ie that the paid IHT should be refunded and that no further IHT was due) would be the same in either case. Written by Katherine Willmott, senior associate solicitor at Foot Anstey LLP.

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