Monthly Update on Wills Probate Trusts Tax and Elderly Client December 2020

Aim

The aim of this updating seminar is to provide the busy practitioner with a monthly round-up of new developments in Wills, Probate, Trusts, Tax and Elderly client matters during the month of November 2020.

Learning Outcomes – By taking part in these sessions Participants should be able to:

• Keep up to date in their professional competence
• Add additional practical tips to their repertoire
• Take the opportunity to discuss developments
• Test their knowledge

Agenda

Wills

• Will making on the rise because of coronavirus
• SI on video witnessing of Wills leaves lawyers at risk
• Interpretation of Will –  Knipe v British Racing Drivers’ Motor Sport Charity & Others [2020] EWHC 3295
• Alleged forgery of Will – Face v Cunningham [2020] EWHC 3119

Probate

• Update– online probate applications mandatory but permissible to use paper forms until 11 January 2021 2020; advice is to delay submission of application until 20 working days from submission of IHT 400 to HMRC
• Proprietary estoppel – Anaghara v Anaghara [2020] EWHC 3091

Trusts

• Trust Registration Service update
• Trustee’s appointment set aside for undue influence – Mackay v Wesley [2020] EWHC 3400
• Constructive trusts – Scott v Bridge [2020] EWHC 3116

Tax

• Question 20 on SA 900
• Wealth Tax Commission – report issued 9 December 2020 promotes wealth tax
• Updated guidance on DAC 6

Elderly Client

• Protected person’s inheritance – Re LMS [2020] EWCOP 52
• Prison sentence confirmed on appeal – Griffith v P [2020] EWCA 1675
• Reporting on mental capacity to the court – AMDC v AG & Anor [2020] EWCOP 58
• How long does a CoP judgement remain binding? An NHS Trust v AF & another [2020] EWCOP 55