References: [1997] STC 1425, [1998] PNLR 592
Ratio: An executor does not usually owe a duty to advise a beneficiary in connection with the affairs of the beneficiary. Tax avoidance is not an idea that runs naturally or should be attributed to ordinary people or to legal executives in a small firm of high street solicitors.
This case is cited by:
- Cited – Martin v Triggs Turner Bartons (A Firm) and Others ChD (Bailii, [2009] EWHC 1920 (Ch))
The claimant sought damages alleging professional negligence against her solicitors for herself and her late husband’s estate. She said that the will should have allowed advances of capital for all but andpound;100,000 of the estate, rather than the . . - Cited – Royal Society for The Prevention of Cruelty To Animals v Sharp and Others CA (Bailii, [2010] EWCA Civ 1474)
The Society appealed against an order construing a will. The will had made a gift of the maximum allowed before payment of inheritance tax, and then a gift of a house. The Society argued that the house gift should be deducted before calculation of . .
(This list may be incomplete)
Last Update: 12 March 2019
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