Michael Tringham stresses the importance of beating the clock
A case simmering since 1995 was decided last month when the Supreme Court applied the Limitations Act 1980, s 35 and related rules of court. But Roberts v Gill & Co and others [2010] UKSC 22, [2010] All ER (D) 180 (May) really began with probate issues involving two brothers and their grandmother’s west country farms.
Alice Roberts’ s will provided that if her grandson John paid all the inheritance tax due on her estate, he would receive Lower Hellingtown Farm and his brother Mark another property known as The Coppice. Otherwise both properties would fall into the residue to be divided equally between the two brothers and their aunt Jill. While IHT would be estimated at well over £100,000 including interest, the value of Lower Hellingtown meant it was in John’s interest to pay the tax bill.
John Roberts paid some IHT and in February 1996, seven months after his grandmother’s death, was granted letters of administration. In 1997 he instructed two firms of
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