19 March 2019 - Article
Challenges to wills are increasingly made under the Inheritance (Provision for Family and Dependants) Act 1975, most notably the recent Supreme Court case of Ilott v Blue Cross. Claimants argue that they deserve a share of the estate because of their circumstances and relationship to the deceased.
Paul Hewitt, partner in our Contentious Trust and Succession Group has co-authored the second edition of the definitive guide to Inheritance Act claims, in partnership with Miranda Allardice, Tracey Angus QC and Penelope Reed QC of 5 Stone Buildings, and published by the Law Society of England and Wales. The book discusses conducting Inheritance Act claims, assessing quantum, tax considerations and how to draft wills to account for this growing source of challenges.
The second edition of the book includes:
• new chapters on surviving spouses and civil partners; provision for applicants on the maintenance standard; and the role of the personal representative/trustee
• analysis of the court’s recent approach to domicile, applications for permission to make a claim out of time, anti-avoidance provisions, divorce comparator and applications made by cohabitees, dependants and adult children
• explanation of how one class of applicant has widened.
The book can be ordered from the Law Society website.