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

Aim

These monthly webinars provide the busy practitioner with a round-up of new developments in wills, probate, trusts, tax and elderly client matters. This webinar will focus on developments during the month of August 2020.

Learning Outcomes – By taking part in these sessions practitioners 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

• Remotely witnessed wills officially declared valid in England and Wales - MOJ’s Guidance on Wills using video-conferencing in advance of SI
• Law Society Guidance on virtual execution and e-signatures during Covid-19
• Ambiguous Will leads to claims by 15 descendants - Wales v Dixon [2020] EWHC 1979 (Ch)

Probate

• MOJ consultation – Non-contentious probate: mandating online professional applications
• Proprietary estoppel – Archibald v Alexander [2020] EWHC 1621 (Ch) 
• Undue influence – Constable v CPS [2020] EWHC 1760 (Admin) 
• Estate disputes – lost will found – Wrangle v Brunt [2020] EWHC 1784 (Ch) 
• Undue influence – McCarthy v McCarthy [2020] EW Misc 10 (CC) 
• PRs ordered not to distribute estate in anticipation of potential compensation claims against sexual assaults – Re Studdert [2020] EWHC 1869 (Ch)

Trusts

• Practical issues relating to the updating of the Trust Register
• Fifth Money Laundering Directive and Trust Registration Service –  Technical Consultation document – summary of responses and regulations to implement 5AMLD
• Interest paid by settlement not deductible from partnership’s profits – Shiner v HMRC [2020] UKFTT 295 (TC) 
• EWHC gives first grant of extra trustee powers for ‘expediency’ reasons – Cotterell v Allendale [2020] EWHC 2234 (Ch) 
• Notice given to one trustee counted as notice to all - Phoenix v Phoenix [2020] EWHC 1409

Tax

• Inheritance tax for emergency responders
• Finance Bill 2020-21 – New proposals for tackling promoters and enablers of tax avoidance schemes
• Tax after coronavirus.  Treasury Committee Inquiry, 17 July 2020
• Building a trusted, modern tax administration system, HMRC Corporate Report, 21 July 2020
• HMRC to get access to taxpayers’ financial information without permission

Elderly Client

• Update to LPA process – new online service, new sharing service, updated guidance
• DOLs Review – Postponement of implementation of LPS (replacement for Dols)
• Best Interest – Advance Directives - Barnsley Hospitals NHS Foundation Trust v MSP [2020] EWCOP 26
• Capacity – Sexual Relations and understanding of consent - A Local Authority v JB [2020] EWCA Civ 735
• Mental Capacity – Deputyship - Cumbria CC v A [2020] EWCOP 38

Other

• HM Land Registry to accept electronic signatures