Giving can be costly if made as a result of a misunderstanding of the law, says Helen Bryant as she reviews cases on undue influence, powers of attorney, and gifts designed to defeat other claims
Helen Bryant considers the legal rights of testators' children, including cases on provision for an adult child, rectification and international estates
Helen Bryant considers warnings from HMRC about inheritance tax disclosure, solicitors' liability to the executors and heirs of a deceased client, the rectification of a botched deed of variation, and recent decisions on statutory and mutual wills
The last few months have produced contrasting decisions about the court's power to remove executors, a reappraisal of the criteria of testamentary capacity and a useful ruling on inheritance tax, says Helen Bryant
Helen Bryant considers cases involving claims by extended family members under the Inheritance Act, proving secret trusts, propriety estoppel and inheritance tax
Helen Bryant explains the new Inheritance Tax Account Form IHT 400, and considers cases involving post-death IHT planning and the interpretation of wills