A Private Client Update in Birmingham

The masterclass will provide an update on the recent developments in Wills, Taxation and Administration.

It will cover the latest case law developments and changes to practice and procedure. In particular, this masterclass will look at the new rules on the taxation of low-income trusts and estates and the problems they may cause for trustees of discretionary and accumulation trusts.

The precise content will depend on developments in the next few months but, as well as the new rules on low-income trusts and estates, will include:

• The recent decision on the use of ‘no contest’ cases to discourage claims under I(PFD)A 1975 and the costs implications for unsuccessful claimants

• The Court of Appeal decision in Bowser v Smith on claimants under the 1975 Act as executors.

• The implications of the Charities Act 2022

• The way in which the courts approach assisted suicide cases and relief from forfeiture applications.

• Costs implications of the decisions in Kenig and Pead v Prostate Cancer UK

• The latest on the TRS including HMRCs’ views on post-death variations and the results of the Consultation

The session will equip busy practitioners with an overview of the key developments in this challenging area. There will be plenty of time for questions, interaction and discussion in which Lesley will answer your questions.

After this event, attendees will have an increased knowledge of wills, taxation and administration. Delegates will have an update on case law and statutory provisions and be able to apply the knowledge gained in the better provision of a service to the client.