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Author Archives: Alice Heathfield
Disputes over the proper administration of trusts and estates
Executors and trustees are not the same – an executor manages the deceased’s estate and arranges for the distribution of their assets in accordance with their will, while a trustee is responsible for the ongoing administration of a trust. Nevertheless, …
Posted in Longer Reads
Tagged Beneficiaries, complaints against trustees and executors, contentious trusts and probate, estate administration, executor, IFA magazine, samara dutton, trustee
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HUNDREDS OF THOUSANDS OF TAXPAYERS TO BENEFIT AS HMRC LOSES LANDMARK CASE CHALLENGING HIGH INCOME CHILD BENEFIT CHARGE
Summary: HMRC has lost its Upper Tribunal appeal – on every point – in Jason Wilkes’s leading case on the controversial High Income Child Benefit Charge (the HICBC) The outcome should benefit hundreds of thousands of taxpayers whose assessments to …
Posted in News
Tagged discovery assessments, HICBC, High income child benefit, HMRC appeal, tax disputes, taxpayers
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Clitheroe v Bond case: providing clarity for practitioners
Background The recent case of Clitheroe v Bond raised important issues relating to the relevant test to be applied when assessing testamentary capacity. Are the principles established in the 1870 case of Banks v Goodfellow still good law, or should …
Posted in Longer Reads
Tagged banks v goodfellow test, clitheroe v bond, mental capacity, probate, testamentary capacity, wills
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How Stephen Hawking’s estate used his papers and office contents to settle millions in tax
The media spotlight has focused on the estate of the late Professor Stephen Hawking recently due to a significant tax saving arrangement. An agreement was reached with the Cambridge University Library and the Science Museum Group for Hawking’s archives and …
Posted in Longer Reads
Tagged acceptance in lieu, art in estates, arts council, conditional exemption tax, cultural gifts scheme, Eprivate client, Stephen Hawking estate, tax and estate planning uk
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Mixed US/UK Marriages
Posted in Case Study
Tagged US UK marriage, US UK tax, US UK wills
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UK beneficiaries of US family trusts
Posted in Case Study
Tagged family trusts US, living trusts US, UK beneficiaries, US trusts, US Wills UK beneficiary, USA trusts
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Professor Stephen Hawking’s estate: Acceptance in Lieu in action
The estate of the late Professor Stephen Hawking has reached an agreement with the University Library in Cambridge and the Science Museum Group for Hawking’s archives and the contents of his office (including not only scientific papers but letters from …
Posted in Shorter Reads
Tagged acceptance in lieu, arts council scheme, cultural objects, stephen hawking, tax liability
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Collyer Bristow instructed in HMRC -v- Wilkes : High Income Child Benefit Charge
On Wednesday 26 May 2021, the Upper Tribunal (The Hon. Mrs Justice Falk DBE and Judge Timothy Herrington) will hear HMRC’s appeal in the leading “High Income Child Benefit Charge” (the HICBC) case. The taxpayer assessed to the HICBC is …
Posted in Longer Reads
Tagged discovery assessments, HICBC, high income child benefit charge, HMRC, pro-bono, tax disputes
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