*/
Will – Construction. A will had been made which left a gift of the deceased's unused nil-rate band for inheritance tax purposes to her family with the residuary left to the defendant charity. The executors successfully claimed under s 8A(3) of the Inheritance Tax Act 1984 for the surviving spouse increase in the nil-rate band. A dispute arose between the executors and the family as to whether, under the terms of the will, the increased nil-rate band increased the value of the legacy to the family. The judge gave an interpretation of the relevant clause of the will that favoured the family. The Court of Appeal, Civil Division, dismissed the charity's appeal as, on the true construction of the will together with s 8A(3), the increase in the nil-rate band had resulted in an increase in the size of the gift to the family.
Will – Construction. A will had been made which left a gift of the deceased's unused nil-rate band for inheritance tax purposes to her family with the residuary left to the defendant charity. The executors successfully claimed under s 8A(3) of the Inheritance Tax Act 1984 for the surviving spouse increase in the nil-rate band. A dispute arose between the executors and the family as to whether, under the terms of the will, the increased nil-rate band increased the value of the legacy to the family. The judge gave an interpretation of the relevant clause of the will that favoured the family. The Court of Appeal, Civil Division, dismissed the charity's appeal as, on the true construction of the will together with s 8A(3), the increase in the nil-rate band had resulted in an increase in the size of the gift to the family.
Update from the Chair of the Bar
By Clement Cowley, Partner at The Penny Group
Modernising communication and collaboration at a leading Chancery set. A Zexi case study
How to build profile without compromising professional duties. By Naumaan Farooq, Co-Founder of Inked PR
Marie Law, Director of Toxicology at AlphaBiolabs, examines the role of cut-off levels, and the wider range of factors that must be considered when interpreting results for family court proceedings
Endometriosis Awareness North, a charity raising awareness of endometriosis and supporting those affected across the North of England, has received a £500 boost from AlphaBiolabs via the company’s Giving Back initiative
A decade of reviews and research has disrupted accepted thinking in the search for causality. Suicides following abuse have overtaken domestic homicides. Is the law keeping up? Professor Susan Edwards KC (Hon) examines recent cases and the obstacles to successful prosecution
The case against judge-only justice – and why efficiency is not enough. By Professor Leslie Thomas KC
Heritage as an anchor and a compass, finding our common humanity and embracing the power of the outsider – Melina Antoniadis’s lessons learnt
Seeing the full picture – Baljit Ubhey OBE outlines the CPS action plan to tackle violence against women and girls, offering insights directly relevant to courtroom practice
Lauren Fullerton examines the how, what and why of setting up a second chambers base
