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15 February 2007 / Paola Fudakowska , Abigail Palmer-page , Paul Hewitt
Issue: 7260 / Categories: Features , Wills & Probate
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Wills and probate

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VALID TESTAMENTARY GIFTS >>
ESTATE ADMINISTRATION COSTS >>
BOUNTY HUNTERS >>

FROM HMRC

Practitioners should be aware that as Capital Taxes no longer exists as an entity, in future it will be known as HM Revenue & Customs Inheritance Tax and, over time, all references to Capital Taxes, CT and CTO will be removed from letters, forms and guidance.

CONSTRUCTION
Gibbs v Harding [2007] EWHC 3 (Ch), [2007] All ER (D) 28 (Jan)

Sister Joseph Harding made a will dated 25 March 2003 which included the following provision:

‘I…wish to revoke my last will and testimony made previous to todays (sic) date…If I should die in the meantime before making another will it is my wish that everything I possess be taken over by the Diocese of Westminster to hold in trust for the Black community of Hackney, Haringey, Islington and Tower Hamlet (sic).’

The question was whether this paragraph created a valid testamentary gift.
On 4 November 2002 Sister Joseph had made a will which left the residue of

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MOVERS & SHAKERS

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Sponsored by
Trowers & Hamlins—Rahul Sagar

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Commercial litigation team welcomes senior associate in Birmingham

Birketts—Nathan Evans

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Commercial and technology team in Cambridge strengthened by partner hire

NEWS
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NLJ this week: Mazur and more—inside the litigation frontline

From blockbuster judgments to procedural shake-ups, the courts are busy reshaping litigation practice. Writing in NLJ this week, Professor Dominic Regan of City Law School hails the Court of Appeal's 'exquisite judgment’ in Mazur restoring the role of supervised non-qualified staff, and highlights a ‘mammoth’ damages ruling likened to War and Peace, alongside guidance on medical reporting fees, where a pragmatic 25% uplift was imposed

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NLJ this week: Leasehold reform risks creating ‘forgotten freeholders’
Reforms designed to rebalance landlord-tenant relations may instead penalise leaseholders themselves. In this week's NLJ, Mike Somekh of The Freehold Collective warns that the Leasehold and Freehold Reform Act 2024 risks creating an ‘underclass’ of resident-controlled freehold companies
NLJ this week: Court of Appeal clarifies when a claim truly begins
Timing is everything—and the Court of Appeal has delivered clarity on when proceedings are ‘brought’. In his latest 'Civil way' column for NLJ, Stephen Gold explains that a claim is issued for limitation purposes when the claim form is delivered to the court, even if fees are underpaid
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The traditional ‘single, intensive day’ of financial dispute resolution (FDR) may be due for a rethink. Writing in NLJ this week, Rachel Frost-Smith and Lauren Guiler of Birketts propose a ‘split FDR’ model, separating judicial evaluation from negotiation
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