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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 David Green
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, examines the forensic science underpinning hair drug testing, its evidential scope and limitations, and why it remains the gold standard for evidencing patterns of drug use in family proceedings
Unlocking your aged debt to fund your tax in one easy step. By Philip N Bristow
Clement Cowley, Partner at The Penny Group, discusses the upcoming changes to pensions and Inheritance Tax and the potential impact on your financial future
Save the Children UK is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
James McNeill Whistler at Tate Britain until 27 September Rothko in Florence at Palazzo Strozzi until 23 August Reviewed by Stephen Cragg KC
The Chief Legal Officer to the Metropolitan Police, barrister Brett Welch, tells Anthony Inglese CB about his mission and the work to turn the Met around
Barrister apprenticeships – shortly to provide the fourth pathway to the Bar – are an ideal opportunity to support local talent and ‘grow your own’, say Tim Coulson and Dr Jane Dennehy
Grok around and find out – or not? Mariya Peykova investigates the nudification scandal, what the law has to say about sexually explicit deepfakes, and whether stronger regulation is needed
Oliver Lewis spotlights an overlooked yet rapidly evolving area of law – coercive and controlling behaviour within care contexts
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