Loan, Advance, Gift ?
A recent Scottish court decision issued just after Christmas last year has shown that tensions can arise after a death where there is no documentation in place to illuminate the nature of a lifetime payment made by the deceased. Is … More
December 2019 – When Executors Go Rogue
The recent case of Baynton-Williams v Baynton-Williams ([2019] EWHC 2179 (Ch)) in England flags up the importance of taking care not to inadvertently mislead the court in preparing a witness statement and the importance of expert witnesses complying with their … More
Beware: Executor Personally Liable to Pay Inheritance Tax Bill
Acting as executor for an estate carries a great deal of responsibility and while the majority of executries are completed without incident, complications can arise and executors can sometimes find themselves in a difficult and unexpected situation. At some point … More