*/
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.
Barbara Mills KC, the new Chair of the Bar, outlines some key themes and priorities
Rachel Davenport, Co-founder and Director at AlphaBiolabs, discusses the role that drug, alcohol and DNA testing can play in non-court dispute resolution (NCDR)
Casey Randall explores what makes AlphaBiolabs the industry leader for court-admissible DNA testing
By Louise Crush of Westgate Wealth Management
A family lawyer has won a £500 donation for her preferred charity, an education centre for women from disadvantaged backgrounds, thanks to drug, alcohol and DNA testing laboratory AlphaBiolabs’ Giving Back campaign
Louise Crush of Westgate Wealth Management highlights some of the ways you can cut your IHT bill
What's it like being a legal trainee at the Crown Prosecution Service? Amy describes what drew her to the role, the skills required and a typical day in the life
Barbara Mills KC wants to raise the profile of the family Bar. She also wants to improve wellbeing and enhance equality, diversity and inclusion in the profession. She talks to Joshua Rozenberg KC (hon) about her plans for the year ahead
Are Birmingham’s Intensive Supervision Courts successfully turning women offenders’ lives around? Chloe Ashley talks to District Judge Michelle Smith
Professor Dominic Regan and Seán Jones KC identify good value bottles across the price spectrum – from festive fizz to reliable reds
Governments who play fast and loose with the law get into real trouble, says the new Attorney General. The Rt Hon Lord Hermer KC talks to Anthony Inglese CB about what drew this boy from Cardiff to the Bar, bringing the barrister ethos to the front bench, and how he will be measuring success
