| International property and the law
With more and more individuals acquiring property of all types – both land and buildings and moveable or personal property – in a number of different countries, lawyers are increasingly likely to have to give consideration to matters of international private law.
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£1 million legacy successfully challenged….
The recent decision of the High Court in Sharp and Another v Adam and others has highlighted the importance of establishing testamentary capacity when the validity of a will is called into question.
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Deeds
of Variation
It is currently possible for
the beneficiaries of a deceased person’s estate
to vary the terms of a Will or intestacy within two
years of the date of death. This is often done to make
use of valuable tax allowances. If the Deed of Variation
contains the appropriate elections for Inheritance
Tax and Capital Gains Tax purposes the variation will
be viewed as having taken place by virtue of the Will
or intestacy.
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more
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