Sheriff Peter Hammond has held that that a relationship of approximately 13 months qualifies as ‘cohabitation’ for the purposes of section 25 of the Family Law (Scotland) Act 2006.
The full case report can be found here.
If you are interested in subscribing to ‘Private Client Scotland’ please email me at: james@legalknowledgescotland.com
Private Client Scotland will review the latest cases, provide updates on the latest consultations, legislation and official publications and also includes articles, editorials and news items.
A preview bulletin will be published in November.
If you would like an update on the continuing Scottish ‘fiscal powers’ debate please email me at: james@legalknowledgescotland.com
This update includes:
The continuing saga of the validity of Powers of Attorney that use wording the same or similar to that used in styles published by the OPG (Scotland) continues.
The latest instalment comes from Forfar. The Sheriff in this matter, Gregor Murray, refused to follow the ruling earlier this year of Sheriff Baird in the ‘NW’ case.
Sheriff Murray “respectfully declined to agree” with Sheriff Baird that every power of attorney must explicitly state the donor’s intentions concerning the onset of incapacity.
The full case report can be found here.
If you are interested in subscribing to ‘Private Client Scotland’ please email me at: james@legalknowledgescotland.com
Private Client Scotland will review the latest cases, provide updates on the latest consultations, legislation and official publications and also includes articles, editorials and news items.
A preview bulletin will be published in November.
The UK Lands Tribunal (England & Wales) agreed with the taxpayers that a greater proportion of the sale value should be allocated to the farmhouse rather than the adjoining land. This was important to determine the amount on which main residence CGT relief was available.
Interestingly the Tribunal criticised the guidance in the VOA (Valuation Office Agency) manual.
The full case report can be found here.
If you are interested in subscribing to ‘Private Client Scotland’ please email me at: james@legalknowledgescotland.com
Private Client Scotland will review the latest cases, provide updates on the latest consultations, legislation and official publications and also includes articles, editorials and news items.
A preview bulletin will be published in November.
The Court of Session has upheld a Will made shortly before the testatrix’s her death in which she left £3m to re-finance her failing newspaper business.
The will was challenged by the testatrix’s sister on the grounds of: “(i) lack of testamentary capacity, (ii) undue influence and/or (iii) facility and circumvention. Put short, she contends that, by the time she came to make the codicil and the new will, Deirdre was so frail mentally, as a result of the pain she was suffering, that she was incapable of understanding what she was doing; or, even if capable of understanding, was in no state to resist the undue influence of those in whom she trusted or the pressure to which she was subjected.”
The full case report can be found here.
If you are interested in subscribing to ‘Private Client Scotland’ please email me at: james@legalknowledgescotland.com
Private Client Scotland will review the latest cases, provide updates on the latest consultations, legislation and official publications and include articles, editorials and news items.
A preview bulletin will be published in November.
This includes:
“On 13 October, HMRC will remove form R27 (‘Reclaiming tax or paying tax when someone dies’):
More on this can be found here.
