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Wills and probate

15 February 2007 / Paola Fudakowska , Abigail Palmer-page , Paul Hewitt
Issue: 7260 / Categories: Features , Wills & Probate
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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 her estate to

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MOVERS & SHAKERS

Gilson Gray—Linda Pope

Gilson Gray—Linda Pope

Partner joins family law team inLondon

Jackson Lees Group—five promotions

Jackson Lees Group—five promotions

Private client division announces five new partners

Taylor Wessing—Max Millington

Taylor Wessing—Max Millington

Banking and finance team welcomes partner in London

NEWS
The landmark Supreme Court’s decision in Johnson v FirstRand Bank Ltd—along with Rukhadze v Recovery Partners—redefine fiduciary duties in commercial fraud. Writing in NLJ this week, Mary Young of Kingsley Napley analyses the implications of the rulings
Barristers Ben Keith of 5 St Andrew’s Hill and Rhys Davies of Temple Garden Chambers use the arrest of Simon Leviev—the so-called Tinder Swindler—to explore the realities of Interpol red notices, in this week's NLJ
Mazur v Charles Russell Speechlys [2025] has upended assumptions about who may conduct litigation, warn Kevin Latham and Fraser Barnstaple of Kings Chambers in this week's NLJ. But is it as catastrophic as first feared?
Lord Sales has been appointed to become the Deputy President of the Supreme Court after Lord Hodge retires at the end of the year
Limited liability partnerships (LLPs) are reportedly in the firing line in Chancellor Rachel Reeves upcoming Autumn budget
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