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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

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

Ogier—Martin Livingston

Ogier—Martin Livingston

Martin Livingston joins Ogier in Cayman to strengthen regulatory support

Blake Morgan—47 promotions

Blake Morgan—47 promotions

Blake Morgan announces 47 summer promotions across UK offices

NEWS
Consultant-led law firms should prepare for closer regulatory attention as oversight evolves
Artificial intelligence may draft workplace grievances, but employers cannot treat them any differently from conventional complaints
From dishonest claimants to judicial promotions and procedural skirmishes, the latest legal developments offer plenty for litigators to digest
Fresh guidance is set to influence how courts decide whether hearings take place online or in person
County Court judges remain divided over whether landlords can lawfully force entry to carry out essential safety inspections after tenants ignore access injunctions
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