Wills and Probate – Inheritance Tax Reform?
The UK’s complex Inheritance Tax (IHT) system could shortly be due for reform depending on the results of a review by the Office for Tax Simplification (OTS). Chancellor Philip Hammond has written to the OTS asking it to review the IHT regime and he said:
“IHT, and the system within which it operates, is particularly complex and I would like to request that the OTS carry out a review. I would be most interested to hear any proposals you may have for simplification to ensure that the system is fit for purpose and makes the experience of those who interact with it as smooth as possible.”
If you have studied
What is the Forfeiture Rule all about? How did it come about? It is based on the fact that it is against the policies of public law to allow convicted murderers to claim an inheritance. The Forfeiture Rule also applies to gifts that have been left in a will for the “criminal” under intestacy rules, as well as to any property belonging to a surviving descendant, and also the benefits of life insurance. The law is designed to stop murderers from benefiting from their crimes – this is known as the Forfeiture Rule.
What is the duty of care that a police force owes to the citizens they protect? Should the police be liable if they fail to detect a crime? What if the police fail to act and this causes an injury? Do the police have a duty to protect victims or witnesses of crime? What if the police give a firearm to an officer who is unstable? The answer to all these questions for the most part has been that the police have no duty of care. In other words, any of these failures could happen and it would be difficult or impossible to bring a claim for compensation. That has been the case up to now, but change seems likely to follow after a Supreme Court judgment in February. The law that has changed relates to policy factors and when it is fair, just and reasonable for a duty of care to be owed.
Criminal Law is extremely interesting and as with many areas of law, it continually evolves to reflect the morals and ethical standards of society.
A story that may have caught your attention this year is that the United Kingdom does not currently have a judge sitting in the International Court of Justice. This is the first time this has happened in the court’s 71-year history, so many have considered it a bit of a momentous occasion.
More than 110,000 divorce proceedings were begun in 2015, but soon the bulk of divorces may take place over mobile phones and computers. The Government has continued with the digitisation of various legal processes across England and Wales, and this includes divorce proceeding. HM Courts & Tribunals Service (HMCTS) piloted a scheme last year which enabled people to apply for a divorce online, print off the form and send it to court. In the first week HMCTS received 130 online applications. Susan Acland-Hood, HMCTS Chief Executive, said of the changes: “These measures are drastically cutting the number of applications returned because of errors – streamlining the process and ensuring we are best supporting people going through a difficult and often painful time.”
To many people (especially in London), it’s a no-brainer – you are flying off to somewhere nice and sunny from Heathrow or Gatwick Airport, loaded to the gunnels with everything you, your partner and the kids are going to need for the holiday you’ve been dreaming of for the past year. And so, you’re going to start as you intend to carry on – going by taxi! Now what would you rather pay for the luxury (or is it a necessity for the sake of your sanity?) – as much as a discounted package holiday to Spain all by itself or, say, £50? The former would mean taking a London black cab or a local-hire company taxi, whilst the latter would mean simply getting an Uber through a smartphone app whilst enjoying a cup of coffee in your favourite armchair.
It is well known that the number of disputed wills and estates has been steadily on the rise. One aspect of dispute that you might not have expected is the question of what happens to a loved one’s body when they die. The Law Commission, as the body that reviews the law on behalf of the government, has announced in its 13th report on future projects that they may try to set out a modern framework for disposing of the dead. The thinking behind the project is to try and create a clear legal framework to enable the safe and dignified disposal of a person’s remains. It might also better help to respect someone’s wishes as to how their remains are disposed of. 
It is an unfortunate fact of life that many people in society are not going to be able to afford the cost of legal instruction when something serious crops up in their life. Be this an accusation of a criminal offence or the threat of homelessness due to a recent illness and not being able to keep up with mortgage payments, it really is imperative that a developed nation such as ours helps people out when they potentially face the worst moments of their lives.