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WILLS, ADMINISTRATION AND
TAXATION LAW AND PRACTICE
 WILLS, ADMINISTRATION AND
TAXATION LAW AND PRACTICE
Thirteenth Edition

By

PROFESSOR L.C. KING, LL.B. (Bristol),

Dip. Crim. (Cantab.)
Solicitor (hons); Professional Development Consultant, University of
Law
 First Edition 1983
Second Edition 1986
Third Edition 1988
Fourth Edition 1990
Fifth Edition 1992
Sixth Edition 1994
Reprinted 1994
Seventh Edition 1997
Eighth Edition 2003
Ninth Edition 2008
Tenth Edition 2011
Eleventh Edition 2014
Twelfth Edition 2017
Thirteenth Edition 2020

Published in 2020 by
Thomson Reuters
trading as Sweet & Maxwell,
5 Canada Square, Canary Wharf, London, E14 5AQ
(Registered in England & Wales, Company No 1679046.
Registered Office and address for service:
2nd floor, Aldgate House, 33 Aldgate High Street, London EC3N 1DL)

For further information on our products and services, visit www.sweetandmaxwell.co.uk.

Typeset by Servis Filmsetting Ltd, Stockport, Cheshire
Printed and bound by CPI Group (UK) Ltd, Croydon, CR0 4YY

A CIP catalogue record for this book is available from the British Library

ISBN (print) 978-0-414-07704-1

ISBN (proview) 978-0-414-07714-0
ISBN (print + proview) 978-0-414-07711-9
ISBN (e-book) 978-0-414-07713-3

Thomson Reuters, the Thomson Reuters Logo and Sweet & Maxwell ® are trademarks of Thomson
Reuters.

Crown copyright material is reproduced with the permission of the Controller of HMSO and the Queen’s
Printer for Scotland.

All rights reserved. No part of this publication may be reproduced or transmitted, in any form or by any
means, or stored in any retrieval system of any nature without prior written permission, except for permitted
fair dealing under the Copyright, Designs and Patents Act 1988, or in accordance with the terms of a licence
issued by the Copyright Licensing Agency in respect of photocopying and/or reprographic reproduction.
Application for permission for other use of copyright material including permission to reproduce extracts in
other published works shall be made to the publishers. Full acknowledgment of author, publisher and source
must be given.
© 2020 J.S. Barlow, L.C. King & A.G. King
 ACKNOWLEDGMENTS
The publishers and authors wish to thank the following bodies for permission to
reprint material from the following sources:

ICLR material reproduced with the permission of The Incorporated Council of

Law Reporting for England and Wales

The Law Society www.lawsociety.org.uk ©The Law Society

LexisNexis, Butterworths Wills, Probate and Administration Service

SRA guidance material reproduced with the permission of the Solicitors

Regulation Authority www.sra.org.uk
 PREFACE TO THE THIRTEENTH EDITION
This book was originally written for students. However, many practitioners have
found it to be a useful first source of reference. This edition has been written
with that in mind and deals with practical matters such as the way in which the
General Data Protection Regulation affects private client practitioners and the
requirement to register identity information relating to the beneficial owners of
trusts.

This edition was prepared for publication during the period of social isolation
introduced in March 2020 in response to the Covid-19 pandemic. As readers are
no doubt aware, multiple changes in probate procedure were introduced in 2020
partly as a result of the on-going project of putting probate applications on-line
and partly because of the problems of social isolation. The law is stated as at 10
May 2020 but I am very aware that future changes in procedure are likely.

I would like to thank the production team at Thomson Reuters who coped
magnificently with the numerous late stage rewrites.

Lesley King
 CONTENTS
page
Acknowledgments v
Preface vii
Table of Cases xxv
Table of Statutes xlv
Table of Statutory Instruments lvii
para
1. Introduction: what to do after death 1.01

2. Is there a valid will? 2.01

1. Formalities 2.01
Introduction 2.01
“In writing” 2.02
The signature 2.03
The testator intended by their signature to give effect to
their will 2.06
Signature made or acknowledged in the presence of at least
two witnesses 2.08
Witnesses 2.09
Attestation clauses 2.12
Arrangements for execution 2.15
Privileged wills 2.18
Incorporation of documents 2.20
2. Capacity 2.26
Age 2.26
The mental state of the testator 2.27
3. Knowledge and approval 2.45
Presumption 2.45
Mistake 2.51
Rectification of will 2.53
Special rules relating to those regulated by the Solicitors
Regulation Authority (SRA) 2.59
 4. Force, fear, fraud or undue influence 2.60
Introduction 2.60
Force or fear 2.61
Fraud and undue influence 2.62
5. Lost wills 2.64
6. Codicils 2.65
Definition 2.65
Republication 2.66
Revival 2.68
Revocation 2.69
7. Revocation 2.70
Introduction 2.70
Mutual wills 2.71
Revocation by marriage or formation of a civil partnership 2.76
Divorce or dissolution of a civil partnership 2.82
Destruction 2.85
A testamentary instrument 2.91
Revocation by privileged testator 2.93
Alterations and obliterations 2.94

3. Intestacy 3.01
1. Introduction 3.01
2. Total or partial intestacy 3.03
3. Undisposed of property is held on a statutory trust 3.04
The general rule 3.04
Partial intestacy 3.05
4. Order of entitlement under the intestacy rules 3.06
Human Fertilisation and Embryology Act 2008 3.07
5. The rights of surviving spouses and civil partners 3.08
The spouse’s entitlement 3.08
The special rules applying to spouses and civil partners 3.12
6. The rights of issue 3.18
General 3.18
The statutory trusts 3.19
Hotchpot 3.22
 Adopted, legitimate and illegitimate children 3.23
7. The rights of others 3.28

8. Bona vacantia 3.29

4. Inheritance Tax 4.01

1. Introduction 4.01
Definitions 4.01
Occasions of charge to inheritance tax 4.03
2. The estate on death 4.04
What is included? 4.04
Excluded property 4.06
Deemed domicile 4.08
Liabilities 4.13
Finance Act 2013 and 2014 4.20
3. The calculation of tax 4.27
Two rates of tax 4.27
A reduced rate of tax 4.28
Cumulation 4.29
Transfer of unused nil-rate band between spouses 4.31
The residence nil-rate band 4.35
Grossing-up 4.48
Gifts within seven years of death—changes in value 4.52
Gifts within seven years of death—changes of rate 4.54
Gifts with a reservation 4.55
4. Valuation of property 4.65
General rules 4.65
Valuation on death 4.66
Special valuation rules 4.70
Related property 4.75
Apportionment of income attributable to a period falling
partly before and partly after death 4.78
5. Exemptions 4.79
Introduction 4.79
The exemption for transfers between spouses and civil
partners 4.80
 Non-domiciled spouses and civil partners 4.83
Gifts to charities, etc. 4.88
The “annual” exemption 4.91
Small gifts exemption 4.93
Normal expenditure out of income 4.94
Gifts in consideration of marriage or civil partnership 4.97
Family maintenance 4.98
Cumulative effect of exemptions 4.100
Death while responding to emergency circumstances 4.101
Death on active service 4.103
Death of constables and service personnel targeted because
of their status 4.105
Conditional exemption for heritage property 4.106
6. Reliefs 4.107
Introduction 4.107
Agricultural relief 4.109
Claw back of relief on lifetime transfers 4.121
Business property relief 4.122
Woodland relief 4.137
Quick succession relief 4.138
7. Liability for inheritance tax on death 4.139
Introduction 4.139
Persons liable for inheritance tax on death (IHTA 1984
s.200(1)) 4.140
Liability for additional tax on lifetime gifts 4.141
8. Burden (or incidence) of inheritance tax 4.145
Introduction 4.145
Express direction in the will as to burden 4.146
No express direction in will 4.147
Practical problems 4.148
Apportioning the burden of inheritance tax 4.150
9. Time for payment 4.151
General position 4.151
Instalment option 4.152
10. Partially exempt transfers 4.158
 Introduction 4.158
“Specific” gifts not bearing their own tax to non-exempt
beneficiary residue to exempt beneficiary 4.159
Residue partly to exempt and partly to non-exempt
beneficiaries 4.160
Specific gifts not bearing their own tax to non-exempt
beneficiaries residue partly to exempt and partly to non-
exempt beneficiaries 4.161
Section 41 and Re Benham’s Will Trusts (1995) 4.162
Partly exempt transfers and agricultural and business
property relief 4.168
11. Some particular problems 4.170
Inter-relationship of inheritance tax and capital gains tax 4.170
Anti-avoidance 4.172
12. Reduced rate of inheritance tax 4.198
Opt-out and merger elections 4.201
Formula clauses 4.203
13. Certificates of discharge 4.205

5. Capital gains tax 5.01

1. Introduction 5.01
2. Capital gains tax generally 5.04
Taxable person pre-tax year 2019/20 5.05
Taxable person 2019/20 onwards 5.07
Disposals 5.09
Chargeable assets 5.10
Chargeable gains 5.11
Rates of tax 5.17
Exemptions and reliefs 5.19
The date for payment of tax 5.32
3. The capital gains tax liability of the deceased 5.34
4. The capital gains tax liability of the personal
representatives 5.35
The position on death 5.35
Disposals by the personal representatives 5.38
Transfers to legatees 5.41
 5. The capital gains tax liability of beneficiaries 5.45
6. Reporting requirements for chargeable gains 5.46

6. Income tax 6.01

1. Introduction 6.02
2. Income tax generally 6.03
What is income? 6.04
What income is taxable? 6.05
What is the relevant year of assessment? 6.07
How is the tax liability calculated? 6.08
Rates charged on non-dividend income 6.19
When is the tax payable? 6.20
3. Income of the deceased 6.21
Introduction 6.22
Income of the deceased 6.24
Distinguishing income of the deceased from income of the
estate 6.25
Practical problems 6.26
4. Income arising after death 6.27
Non-residuary legatees 6.30

7. Taxation of trusts and settlements 7.01

1. Introduction 7.01
2. Settlements and inheritance tax 7.03
3. Interests in possession 7.05
What is an interest in possession? 7.07
4. The significance of Finance Act 2006 7.15
5. Settlements created before 22 March 2006 7.16
Classification 7.17
Settlements with a qualifying interest in possession 7.18
Relevant property settlements 7.27
Settlements with no interest in possession which qualify for
privileged treatment 7.52
What of settlements which did not satisfy the requirements
of the amended s.71? 7.63
 6. Settlements created on or after 22 March 2006 by 7.64
lifetime chargeable transfer
7. Settlements created on or after 22 March 2006 on death 7.65
Immediate post-death interests 7.66
Trusts for bereaved minors 7.68
Trusts for bereaved young people 7.73
Accumulation and maintenance settlements converted into
s.71D trusts 7.78
8. Settlements for the disabled 7.79
9. Capital gains tax and settlements 7.83
10. Capital gains tax—the liability of the settlor 7.86
Creating a settlement by lifetime transfer 7.86
Creating the settlement on death 7.89
11. Capital gains tax—the liability of the trustees 7.90
Changes in trustees 7.90
Actual disposals 7.91
Deemed disposals 7.92
12. Capital gains tax—the liability of beneficiaries 7.100
13. Settlements and income tax—introduction 7.101
14. Income tax—liability of trustees 7.103
General principles 7.103
Liability of trustees and accumulation and discretionary
trusts 7.106
Trustees’ liability under Income Tax Act 2007 s.496 7.110
15. Income tax—liability of beneficiaries 7.112
Beneficiary with a right to income 7.112
Beneficiary receiving income from an accumulation or
discretionary trust 7.117
16. Income Tax and Trustee Act 1925 s.31 7.119
17. Demergers and scrip issues 7.121
What is the tax position? 7.124
Stock or scrip 7.125
Trusts (Capital and Income) Act 2013 7.127

8. Grants 8.01
1. Introduction 8.01
2. Types of grant 8.03
3. Capacity to take a grant 8.04
4. Grant of probate 8.06
The executor appointed by will 8.06
Appointment other than by will 8.08
Chain of representation (Administration of Estates Act 1925
s.7) 8.10
Limited, conditional and substitutional appointments 8.12
Effect of grant of probate 8.14
Executor de son tort 8.16
Power reserved to prove at a later date 8.18
5. Grant of letters of administration with will annexed 8.19
Circumstances in which a grant is made 8.19
Persons entitled to take a grant 8.20
The effect of the grant 8.22
6. Grant of simple administration 8.24
Circumstances in which a grant is made 8.24
Person entitled to take a grant 8.25
The effect of a grant 8.28
7. Renunciation 8.29
8. Number of personal representatives 8.31
9. Special rules as to appointment of personal
representatives 8.33
After renunciation 8.33
Passing-over 8.34
Administration of Justice Act 1985 s.50 8.38
10. Limited grants 8.39
Introduction 8.39
Grants limited as to time 8.40
Grants limited as to property 8.43
Grants limited as to purpose 8.48
11. Incomplete administration 8.51
Grant of administration where estate incompletely
administered 8.52
 Grant to follow expiry of a time limited grant 8.54
Double probate 8.55
12. Circumstances in which no grant is required 8.56
13. Revocation of grants 8.57
Jurisdiction 8.57

Grounds for revocation 8.58

Consequences of revocation 8.59

9. Probate jurisdiction 9.01

1. Jurisdiction—territorial limits 9.01
2. Nature of probate jurisdiction—contentious and non-
contentious business 9.02
3. Financial limits 9.05
4. Probate jurisdiction and other jurisdiction concerning
wills 9.06
5. Solemn form procedure 9.07

10. Obtaining the grant (non-contentious cases) 10.01

1. Probate jurisdiction 10.01
2. Online applications by probate practitioners 10.04
3. The papers leading to a grant 10.07
4. The will and copies 10.09
5. Forms PA1P and PA1A 10.12
Introduction 10.12
PA1P applications where there is a will 10.14
6. Inheritance tax accounts and payment of tax 10.46
Introduction 10.85
“Excepted estates” where no inheritance tax account need
be filed 10.49
IHT Form 400 10.52
Further forms 10.59
Late payment, penalties and estimated accounts 10.62
7. Additional evidence 10.65
Evidence of due execution 10.65
Affidavit as to knowledge and approval 10.67
 Evidence of alteration and date of execution 10.68
Affidavit of attempted revocation 10.71
8. Preventing a grant 10.72
Caveats 10.73
9. Compelling action 10.75

Citations 10.76
Procedure on citation 10.80
10. Standing searches 10.82
11. Guarantees 10.83

11. Powers and duties of personal representatives 11.01

1. Duties of personal representatives 11.01
Duty to collect assets 11.01
Proof of title to assets 11.02
Enforcement of personal representatives’ duties 11.05
Duty of care 11.06
2. Powers of personal representatives before the grant 11.07
3. Implied administrative powers 11.10
Introduction 11.10
Powers of personal representatives to sell, mortgage and
lease 11.11
Power to appropriate 11.12
Power to appoint trustees of a minor’s property 11.15
Power to postpone distribution 11.16
Power to insure 11.17
Power to run a business 11.18
Power to maintain minors 11.21
Power to advance capital 11.27
Power to delegate—Trustee Act 2000 11.30
Indemnity 11.32
Powers of investment 11.33
Power to purchase land 11.35
4. Administrative powers granted by will 11.36
5. Rights of beneficiaries during the administration 11.37
The right to compel due administration 11.38
 General administration actions 11.42
6. Other remedies of beneficiaries 11.49
A personal action against personal representatives 11.49
The right to trace 11.50
A personal action against recipients of assets of the estate 11.51

12. Practical considerations during administration 12.01

1. Introduction 12.01
2. Raising money to pay debts and inheritance tax 12.02
Introduction 12.02
Borrow money from a bank 12.03
Banks releasing funds of the deceased 12.04
Direct payment scheme 12.05
National savings products and British Government stock
proceeds paid direct to HMRC 12.06
Borrow from a beneficiary 12.09
Sale of assets before grant 12.11
Assets handed direct to HMRC 12.12
Sums payable without a grant 12.13
3. Sale of assets—which to sell? 12.16
Introduction 12.16
The terms of the will and the wishes of the beneficiaries 12.17
Future destination of property 12.18
The sale of shares 12.19
Tax considerations—inheritance tax 12.20
Tax considerations—capital gains tax 12.33
4. Need to comply with the General Data Protection
Regulation 12.35
Processing personal data 12.36
General principles of data protection 12.38
Legal ground for processing data 12.39
Privacy notices 12.41
5. General duties 12.43

13. Duties of solicitors 13.01

 1. The extent of the retainer 13.02
The solicitor must clarify the terms of the retainer 13.04
2. Duties relating to the preparation of the will 13.05
The solicitor must prepare the will with reasonable speed 13.05
The solicitor must take instructions from the client in
person wherever possible 13.07
The solicitor must try to establish that the client has
testamentary capacity 13.09
The solicitor must take instructions in the absence of
anyone who stands to benefit or is in a position to exert
influence 13.13
Earlier wills should be considered 13.15
The solicitor must try to establish what property the testator
owns and in what capacity 13.16
Does a third party have an interest in property “owned” by
the client as a result of proprietary estoppel? 13.19
Does the client have a general power of appointment? 13.21
The solicitor’s role in taking instructions 13.22
3. Duties relating to the execution of the will 13.23
The solicitor must offer to oversee the execution of the will 13.23
If the will is returned after execution, the solicitor must
check it 13.24
If instructed to attend a client, keep the appointment 13.25
Do not allow a client to execute a will conditionally 13.27
4. Duties relating to records 13.28
5. Duties relating to general advice 13.31
6. Solicitor as a beneficiary 13.34
7. Duties of solicitor acting for personal representatives 13.36
8. Duties in relation to anti-money laundering legislation 13.40
The principal offences 13.41
Regulatory requirements and the Fourth Anti-Money
Laundering Directive 13.43

14. Protection of personal representatives 14.01

1. Introduction 14.01
2. Statutory advertisements (Trustee Act 1925 s.27) 14.02
 The advertisements 14.03
Searches 14.04
Distributing the estate 14.05
Contingent liabilities 14.06
Deceased Lloyd’s Names 14.12
Bankrupt beneficiaries 14.14

3. Benjamin orders and alternatives 14.17

4. Put up or shut up orders 14.21
5. Illegitimate and adopted beneficiaries 14.22
Children of unmarried parents 14.22
6. The personal representatives’ liability in respect of the
deceased’s leaseholds 14.24
General 14.24
Representative liability 14.25
Personal liability 14.27
7. Liability for acts of agents 14.28
8. The six-month time limit 14.29
9. Administration proceedings for specific relief 14.31
10. Administration of Justice Act 1985 s.48 14.33

15. The payment of debts 15.01

1. The solvent estate 15.02
Debts charged on property 15.03
Contrary intention 15.08
The statutory order for unsecured debts 15.12
Variation of the statutory order 15.20
2. Insolvent estates 15.26
Introduction 15.26
Challenging lifetime transactions for the benefit of the
estate 15.29
Disclaiming onerous property 15.30
Dealing with the deceased’s dwelling house 15.31
Assets and liabilities 15.34
Availability of joint property 15.35
Secured creditors 15.36
 Funeral, testamentary and administration expenses 15.37
Other debts and liabilities 15.38
Liability for unpaid debts 15.47
The problem of bankrupt beneficiaries 15.49
16. Legacies and devises 16.01
1. Legacies and devises 16.01

2. Classification of legacies 16.02

Specific legacies 16.03
General legacies 16.04
Demonstrative legacies 16.05
Pecuniary legacies 16.06
Residuary legacies 16.10
3. Devises 16.11
4. Failure of legacies and devises 16.12
Introduction 16.12
Effect of failure 16.13
Disclaimer 16.14
Ademption 16.16
Beneficiary predeceases testator 16.25
Divorce 16.38
Uncertainty 16.40
The beneficiary witnesses the will 16.43
The gift is for an illegal or immoral purpose or contrary to
public policy 16.50
Failure of a condition 16.58
The doctrine of satisfaction 16.62
5. Incidence of pecuniary legacies 16.66
Introduction 16.66
No undisposed of property 16.67
Undisposed of property 16.68
Are there any circumstances in which s.33(2) does not
apply? 16.69
Will drafting 16.71
6. Income from and interest on legacies and devises 16.72
Introduction 16.72
 Income 16.73
Entitlement to interest 16.82

17. Construction of wills 17.01

1. The object of the court is to ascertain the testator’s
expressed intention 17.04
Starting point is natural and ordinary meaning of words
used
17.04
Other matters are relevant 17.06
A term may be implied if it is necessary 17.07
Some words have several meanings 17.08
The dictionary principle 17.09
Rectification of a will 17.10
2. Extrinsic evidence 17.11
The general rule 17.11
Where the words used are not apt to fit the surrounding
circumstances 17.21
Where there is a latent ambiguity 17.13
To rebut a presumption of equity 17.14
The Administration of Justice Act 1982 17.15
3. The will speaks from death 17.17
Section 24 of the Wills Act 1837 17.17
Contrary intention 17.18
Section 24 has no application to people 17.21
Gender Recognition Act 2004 17.23
4. Property subject to a general power of appointment 17.26
General and special powers of appointment 17.26
Method of exercising a general power of appointment 17.27
5. Special rules relating to children 17.29
Adopted children 17.29
Children whose parents were not married 17.33
6. Class gifts 17.34
The class closing rules 17.34
Acceleration of the date for closing a class 17.40
Gifts of a specified amount to persons fulfilling a
 description 17.41
Class gifts to children of the testator who predecease 17.42
7. Gifts to spouses 17.43
Civil partner not a spouse 17.44
Same sex marriage 17.43
8. Deciding whether a gift is absolute or limited 17.45
Section 22 of the Administration of Justice Act 1982 17.45
The rule in Lassence v Tierney 17.47

18. Completing the administration 18.01

1. Assents 18.02
Position of beneficiaries before assent 18.02
Assents in respect of pure personalty 18.03
Assents in respect of land 18.07
2. Personal representative or trustee 18.13
Personal representative for life 18.13
Comparison with trustees 18.14
Transition from personal representative to trustee 18.15
3. Receipts and discharges 18.20
Introduction 18.20
Pecuniary legacies 18.21
Minors cannot give a good receipt for money 18.23
4. The equitable rules of apportionment 18.24
5. The legal rules of apportionment 18.28
6. Accounts 18.30
The purpose of accounts 18.30
The form of the accounts 18.31
Signature of the accounts 18.33
19. Post-mortem alterations 19.01
1. Introduction 19.01
2. Disclaimer 19.02
The succession effect of disclaimer 19.02
The taxation effect of disclaimer 19.07
3. Variations 19.18
The succession effect of variation 19.18
 The taxation effect of variation 19.21
4. Inheritance (Provision for Family and Dependants) Act
1975 19.40
5. Precatory words 19.43
6. Property settled on death without an interest in
possession—events occurring within two years of death 19.45

20. The Inheritance (Provision for Family and Dependants) Act

1975 20.01
1. Introduction 20.01
2. Preliminary requirements 20.04
3. Time limits 20.06
Normal period 20.06
4. Discretion to allow applications out of time 20.08
Practical considerations 20.13
5. The categories of applicant 20.14
Section 1(1) 20.14
5. Reasonable provision 20.30
Two standards 20.30
An objective standard 20.36
7. The court must decide whether and in what manner to
make an order (s.3) 20.40
This is a discretionary matter 20.40
The common guidelines 20.41
The particular guidelines 20.49
8. Applications by adult children 20.59
9. Types of order 20.62
The types 20.62
The burden of an order 20.72
Inheritance tax 20.73
Other taxes 20.75
Interim payments 20.76
Variation of periodical payments order 20.77
10. Property available for financial provision 20.79
The net estate 20.79
 Nominated property 20.80
Joint property 20.82
Anti-avoidance provisions 20.88
11. The choice of court 20.100
The county court 20.100
The Family or Chancery Division of the High Court 20.101
21. Disposing of property otherwise than by will 21.01
1. Introduction 21.01
2. Disposition of property without a will 21.02
Statutory nominations 21.03
Rights under pension schemes 21.05
Comparison of pre-6 April 2015 and post 5 April position 21.15
Joint tenancies 21.26
Resulting and Constructive trusts 21.29
Insurance policies 21.30
Lasting and enduring powers of attorney 21.33
3. Lifetime planning 21.35
Gifts 21.35
Business property 21.40
4. Why make a will 21.43
To avoid the application of the intestacy rules 21.44
Appointment of personal representatives and trustees 21.46
Appointment of guardians 21.47
Extension of statutory powers 21.48
Directions as to burial and disposal of body 21.49
Advance decisions or “living wills” 21.55
Tax considerations 21.58

22. Planning and drafting a will 22.01

1. Introduction 22.01
Taking instructions 22.01
Types of disposition 22.03
Use of precedents 22.13
Structure of a will 22.15
2. The formal parts 22.16
 Commencement 22.17
Revocation clause 22.18
Choice of law of succession 22.19
The date clause 22.26
The attestation clause 22.27
3. Executors and trustees 22.30
Numbers of executors and trustees 22.31
The choice of appointees 22.32

4. Guardians 22.39
Parental responsibility 22.40
When appointment takes effect 22.44
5. Specific gifts and general legacies 22.46
Introduction 22.46
Specific gifts 22.47
General legacies 22.56
Particular problems arising from pecuniary legacies 22.57
6. Gifts of residue 22.60
Payment of debts 22.61
Payment of pecuniary legacies 22.63
Inclusion of a trust 22.64
Absolute gift of residue to one person 22.65
Absolute gift of residue to more than one person 22.66
Successive interests in residue 22.70
Contingent interests in residue 22.72
Survivorship clauses 22.73
Substitutional gifts 22.76
7. Administrative powers 22.78
Introduction 22.78
Common extensions to powers of personal representatives 22.79
Common extensions to powers of trustees 22.87
Power to charge 22.95
Indemnity 22.96
Will drafting implications of the Trusts of Land and
Appointment of Trustees Act 1996 22.98
Civil partnership and same sex marriages 22.101
 Human Fertilisation and Embryology Act 2008 22.103

Appendix
Checklist for taking instructions A.01
page
Index 679
 Table of Cases
A and B’s Undertakings, Re (2005) 4.106
A-M v A-M (Divorce: Jurisdiction: Validity of Marriage) [2001] 2
F.L.R. 6; [2001] Fam. Law 495 Fam Div 20.16
AB v Dobbs [2010] EWHC 497 (Fam); [2010] W.T.L.R. 931 8.36
Adams (Deceased), Re [1990] Ch. 601; [1990] 2 W.L.R. 924 Ch D 2.86
Adams v Lewis; sub nom. Adams (Francis Christopher) (Deceased),
Re [2001] W.T.L.R. 493 Ch D 20.51
Adekunle v Ritchie [2007] B.P.I.R. 1177; [2007] W.T.L.R. 1505 CC 13.18,
(Leeds) 21.29
Adepoju v Akinola [2016] EWHC 3160 (Ch); [2017] W.T.L.R. 187 8.04, 8.36
Aikin v Macdonald’s Trustees (1894) 22 R. 88; (1894) 2 S.L.T. 317,
IH (1 Div) 7.103
Aikin v Raymond [2010] W.T.L.R. 1117 Ch D 8.38
Airedale NHS Trust v Bland [1993] A.C. 789; [1993] 2 W.L.R. 316
HL 21.55
Aldhous, Re; sub nom. Noble v Treasury Solicitor [1955] 1 W.L.R.
459; [1955] 2 All E.R. 80 Ch D 14.03
Alexander v Inland Revenue Commissioners [1991] S.T.C. 112;
(1991) 23 H.L.R. 236 CA (Civ Div) 4.72
Allen v Emery; sub nom. Cooper (Deceased), Re [2005] EWHC
2389 (Ch); (2005-06) 8 I.T.E.L.R. 358; [2005] All E.R. (D) 175 2.39
Allhusen v Whittell (1867) L.R. 4 Eq. 295 Ch 16.81,
18.27,
22.94
Anand v Inland Revenue Commissioners [1997] S.T.C. 58; 68 T.C.
629 Ch D 4.04
Anstey v Mundle [2016] EWHC 1073 (Ch); [2016] Inquest L.R. 47;
[2016] W.T.L.R. 931 21.50
Arkwright (Williams Personal Representative) v Inland Revenue
Commissioners; sub nom. Inland Revenue Commissioners v
Arkwright [2004] EWHC 1720 (Ch); [2005] 1 W.L.R. 1411;
 [2004] S.T.C. 1323 4.76, 4.77
Armitage v Nurse [1998] Ch. 241; [1997] 3 W.L.R. 1046 CA (Civ 14.01,
Div) 22.96
ARMS (Multiple Sclerosis Research) Ltd, Re; sub nom. Alleyne v
Attorney General [1997] 1 W.L.R. 877; [1997] 2 All E.R. 679 Ch
D 22.58
Arnander v Revenue and Customs Commissioners [2007] R.V.R. 4.117,
208; [2006] S.T.C. (S.C.D.) 800 Sp Comm 4.118
Aroso v Coutts & Co [2002] 1 All E.R. (Comm) 241; [2001]
W.T.L.R. 797 Ch D 13.17
Ashburner v MacGuire (1786) 2 Bro.C.C. 108 16.05
Ashcroft v Barnsdale [2010] EWHC 1948 (Ch); [2010] S.T.C. 2544;
[2010] W.T.L.R. 1675 19.23
Ashkettle (Deceased), Re; sub nom. Ashkettle v Gwinnett [2013]
EWHC 2125 (Ch); [2013] W.T.L.R. 1331 13.13
Aspinall (Deceased), Re; sub nom. Cronin v de Hamel [2017]
EWHC 454 (Ch); [2017] W.T.L.R. 447 18.05
Aston v Aston [2007] W.T.L.R. 1349 CC (Guildford) 20.52
Atkins v Dunn & Baker (A Firm) [2004] EWCA Civ 263; [2004] 13.06,
W.T.L.R. 477; (2004) 148 S.J.L.B. 263 21.58
Atkinson v Revenue and Customs Commissioners; sub nom.
Revenue and Customs Commissioners v Atkinson [2010] UKFTT
108 (TC); [2010] W.T.L.R. 745; [2010] S.T.I. 2123 4.114
Atenborough v Solomon. See George Attenborough & Son v Solomon
Atorney General v Boden [1912] 1 K.B. 539 KBD 21.41
B (Consent to Treatment: Capacity), Re; sub nom. B v NHS
Hospital Trust; B (Adult: Refusal of Medical Treatment), Re
[2002] EWHC 429 (Fam); [2002] 2 All E.R. 449; [2002] 1 F.L.R.
1090 21.56
B (Deceased), Re; sub nom. Bouete v Rose [2000] Ch. 662; [2000] 2
W.L.R. 929 CA (Civ Div) 2.44
B v IB (Order to set aside disposition under Insolvency Act) [2013]
EWHC 3755 (Fam); [2014] 2 F.L.R. 273; [2014] B.P.I.R. 331 20.99
Baird’s Executor v Inland Revenue Commissioners, 1991 S.L.T.
 (Lands Tr.) 9 Lands Tr (Scot) 4.72
Baker (Inspector of Taxes) v Archer Shee; sub nom. Archer Shee v
Baker (Inspector of Taxes) [1927] A.C. 844 HL
7.112
Banfield v Campbell [2018] EWHC 1943 (Ch); [2018] W.T.L.R. 20.34,
781 20.45
Banks v Goodfellow (1869-70) L.R. 5 Q.B. 549 QB 2.27, 2.34,
2.37, 13.11
Banks v National Westminster Bank Plc [2005] EWHC 3479 (Ch); 16.23,
[2006] W.T.L.R. 1693 21.34
Barclays Bank v Etridge. See Royal Bank of Scotland v Etridge
Barnsley v Noble [2016] EWCA Civ 799; [2017] Ch. 191; [2017] 2
W.L.R. 1231 14.01
Baron Kensington, Re; sub nom. Earl of Longford v Baron
Kensington [1902] 1 Ch. 203 Ch D 15.05
Barrass v Harding [2001] 1 F.L.R. 138; [2001] 1 F.C.R. 297 CA
(Civ Div) 20.18
Barret v Bem [2012] EWCA Civ 52; [2012] Ch. 573; [2012] 3 2.05, 16.43,
W.L.R. 330 22.28
Barrett v Kaspryyk Unreported (2000) 2.33
Barron v Woodhead; sub nom. Waite (Deceased), Re [2008] EWHC 20.42,
810 (Ch); [2009] 1 F.L.R. 747; [2009] 2 F.C.R. 631 20.47
Barry v Butlin 12 E.R. 749; (1836) 1 Moo. P.C. 98 PC (UK) 2.46
Barton (Deceased), Re; sub nom. Tod v Barton [2002] EWHC 264
(Ch); [2002] W.T.L.R. 469; (2001-02) 4 I.T.E.L.R. 715 13.36
Barty-King v Ministry of Defence [1979] 2 All E.R. 80; [1979]
S.T.C. 218 QBD 4.104
Bascoe, Re (Deceased) [2019] EWHC 3344 (Ch) 13.12
Batan Singh v Amirchand [1948] A.C. 161; [1948] 1 All E.R. 152
PC (Fiji) 2.27, 2.31
Baylis, In the Goods of (1865-69) L.R. 1 P. & D. 21 Ct of Probate 8.06
Baynes v Hedger [2009] EWCA Civ 374; [2009] 2 F.L.R. 767; 20.23,
[2009] 2 F.C.R. 183 20.29
BCA Pension Trustees Ltd, Re [2015] EWHC 3492 (Ch); [2016] 4
 W.L.R. 5; [2016] Pens. L.R. 17 14.33
Beaumont (Deceased), Re; sub nom. Martin v Midland Bank Trust 20.27,
Co [1980] Ch. 444; [1979] 3 W.L.R. 818 Ch D 20.28,
20.29
Beaumont’s Will Trusts, Re; sub nom. Walker v Lawson [1950] Ch.
462; [1950] 1 All E.R. 802 Ch D 16.69
Begum v Ahmed [2019] EWCA Civ 1794 20.11,
20.47
Bell v Georgiou [2002] EWHC 1080 (Ch); [2002] W.T.L.R. 1105 2.57
Benham’s Will Trusts, Re; sub nom. Lockhart v Harker [1995] 4.160,
S.T.C. 210; [1995] S.T.I. 186 Ch D 4.162,
4.164,
4.165
Benjamin, Re; sub nom. Neville v Benjamin [1902] 1 Ch. 723 Ch D 14.17
Bennet v Inland Revenue Commissioners [1995] S.T.C. 54; [1995]
S.T.I. 13 Ch D 4.94
Berens, Re; Dowdeswell, Re; sub nom. Berens-Dowdeswell v
Holland-Martin [1926] Ch 596 Ch D 16.60
Berger v Berger [2013] EWCA Civ 1305; [2014] W.T.L.R. 35 20.09,
20.31,
20.52
Bernstein, Re; sub nom. Bernstein v Jacobson [2008] EWHC 3454
(Ch); [2010] W.T.L.R. 559 11.40
Berry v Child Support Agency [2016] EWHC 1418 (Ch); [2016]
B.P.I.R. 1256; [2016] W.T.L.R. 1327 15.27
Berry v IBS-STL (UK) Ltd (In Liquidation); sub nom. Longman’s
Estate, Re [2012] EWHC 666 (Ch); [2012] P.T.S.R. 1619; [2012] 22.58,
W.T.L.R. 1421 22.59
Best v Revenue and Customs Commissioners [2014] UKFTT 77
(TC); [2014] W.T.L.R. 409 4.128
Besterman (Deceased), Re; sub nom. Besterman v Grusin [1984]
Ch. 458; [1984] 3 W.L.R. 280 CA (Civ Div) 20.50
Betts v Doughty (1879-80) L.R. 5 P.D. 26 PDAD 2.63
Bhusate (Deceased), Re; sub nom. Bhusate v Patel [2019] EWHC
 470 (Ch); 2019] W.T.L.R. 393 20.09
Biggs, In the Estate of [1966] P. 118; [1966] 2 W.L.R. 536 PDAD 8.36, 10.80
Birch v Curtis [2002] EWHC 1158 (Ch); [2002] 2 F.L.R. 847;
[2002] W.T.L.R. 965
2.73, 2.74
Birch v Treasury Solicitor [1951] Ch. 298; [1950] 2 All E.R. 1198
CA 21.19
Birmingham v Renfrew (1937) C.L.R. 666 2.72
Birmingham, Re; sub nom. Savage v Stannard [1959] Ch. 523;
[1958] 3 W.L.R. 10 Ch D 15.03
Bliss (Deceased), Re [2001] 1 W.L.R. 1973; (2001) 98(23) L.S.G.
41 Ch D 16.87
Bogg v Raper Times, April 22, 1998 CA (Civ Div) 22.96
Bohrmann, In the Estate of [1938] 1 All E.R. 271 2.37
Bouete v Rose. See B (Deceased), Re
Boughton v Knight; Marston v Knight (1872-75) L.R. 3 P. & D. 64
Ct of Probate 2.27
Bower v Revenue and Customs Commissioners; sub nom. Revenue
and Customs Commissioners v Bower; Bower (Deceased), Re
[2008] EWHC 3105 (Ch); [2009] S.T.C. 510; 79 T.C. 544 4.66
Bowles (Deceased), Re. See Hayward v Jackson
Boyes (Deceased), Re; sub nom. Nesbitt v Nicholson [2013] EWHC
4027 (Ch) 2.62
Boyes v Cook (1880) L.R. 14 Ch. D. 53 CA 17.02,
17.12
Brander v Revenue and Customs Commissioners; sub nom. Revenue
and Customs Commissioners v Brander; Earl of Balfour
(Deceased), Re [2010] UKUT 300 (TCC); [2010] S.T.C. 2666; 80 4.126,
T.C. 163 4.127
Breadner v Granville-Grossman [2001] Ch. 523; [2001] 2 W.L.R.
593 Ch D 13.36
Brennan v Prior. See Devillebichot (Deceased), Re
Bridget & Hayes Contract, Re [1928] Ch. 163 Ch D 8.46
Brooke v Purton. See Huntley (Deceased), Re
Brooks v Brooks; sub nom. B v B (Post Nuptial Setlements)
(Pension Fund), Re [1996] A.C. 375; [1995] 3 W.L.R. 141 HL 20.69
Brown v Deacy [2002] W.T.L.R. 781 Ch D 2.34
Buchanan v Milton [1999] 2 F.L.R. 844; (2000) 53 B.M.L.R. 176
Fam Div 21.50
Buckenham v Dickinson [2000] W.T.L.R. 1083 QBD 13.09
Bullard v Bullard [2017] EWHC 3 (Ch) 11.25,
22.93
Burden v United Kingdom (13378/05) [2008] S.T.C. 1305; [2008] 2
F.L.R. 787 ECHR (Grand Chamber) 4.82
Burnard v Burnard [2014] EWHC 340 (Ch) 2.52, 17.15
Burrell v Burrell [2005] EWHC 245 (Ch); [2005] S.T.C. 569; [2005]
Pens. L.R. 289 4.131, 7.23
Burrows v HM Coroner for Preston; sub nom. Borrows v HM
Coroner for Preston [2008] EWHC 1387 (Admin); [2008] 2
F.L.R. 1225; [2008] Inquest L.R. 72 21.50
Bush v Jouliac [2006] EWHC 363 2.54
Buzzoni v Revenue and Customs Commissioners [2013] EWCA Civ
1684; [2014] 1 W.L.R. 3040; [2014] 1 E.G.L.R. 181 4.55, 4.56
Bythway, Re (1911) 104 L.T. 411 11.12
Cairnes (Deceased), Re; sub nom. Howard v Cairnes (1983) 4
F.L.R. 225; (1982) 12 Fam. Law 177 20.80
Cairns v Revenue and Customs Commissioners; sub nom. Revenue
and Customs Commissioners v Cairns [2009] UKFTT 67 (TC);
[2009] S.T.C. (S.C.D.) 479; [2009] W.T.L.R. 793; 4.67
Callaghan (Deceased), Re [1985] Fam. 1; [1984] 3 W.L.R. 1076
Fam Div 20.25
Cameron (Deceased), Re; sub nom. Phillips v Cameron [1999] Ch. 16.62,
386; [1999] 3 W.L.R. 394 Ch D 16.63
Cameron v Treasury Solicitor; sub nom. O’Rourke (Deceased), Re
[1996] 2 F.L.R. 716; [1997] 1 F.C.R. 188 CA (Civ Div) 20.18
Cancer Research Campaign v Ernest Brown & Co (A Firm) [1997]
S.T.C. 1425; [1998] P.N.L.R. 592 Ch D 13.37
Carlton v Goodman; sub nom. Goodman v Carlton [2002] EWCA
 Civ 545; [2002] 2 F.L.R. 259; [2002] Fam. Law 595 13.17
Carr v Isard [2007] W.T.L.R. 409 Ch D 21.27
Carr-Glynn v Frearsons [1999] Ch. 326; [1999] 2 W.L.R. 1046 CA 13.16,
(Civ Div) 21.26
Carrington, Re; sub nom. Ralphs v Swithenbank [1932] 1 Ch. 1; 79
A.L.R. 259 CA 16.19
Carver v Duncan (Inspector of Taxes); Bosanquet v Allen (Inspector
of Taxes) [1985] A.C. 1082; [1985] 2 W.L.R. 1010 HL 7.107
Casimir v Alexander [2001] W.T.L.R. 939 Ch D 16.64
Casson v Dade (1781) 1 B.C.C. 99 2.10
Caudle v LD Law Ltd [2008] EWHC 374 (QB); [2008] 1 W.L.R.
1540; [2009] 2 All E.R. 1020 11.07
Chadda v Revenue and Customs Commissioners [2014] UKFTT
1061 (TC); [2015] W.T.L.R. 745 21.27
Chadwick v Collinson [2014] EWHC 3055 (Ch); [2015] W.T.L.R.
25 16.55
Chalcraft, Re; sub nom. Chalcraft v Giles [1948] P. 222; [1948] 1
All E.R. 700 PDAD 2.04
Challen v Challen [2020] EWHC 1330 (Ch) 16.53
Challinor v Challinor [2009] EWHC 180 (Ch); [2009] W.T.L.R. 931 20.42
Channon v Perkins [2005] EWCA Civ 1808; [2006] W.T.L.R. 425 2.12, 2.13
Chappell v Somers & Blake [2003] EWHC 1644 (Ch); [2004] Ch.
19; [2003] 3 W.L.R. 1233 13.03
Charles v Barzey [2002] UKPC 68; [2003] 1 W.L.R. 437; [2003]
W.T.L.R. 343 17.01
Charles v Fraser [2010] EWHC 2154 (Ch); [2010] W.T.L.R. 1489; 2.35, 2.73,
13 I.T.E.L.R. 455 13.15
Charnley v Revenue and Customs Commissioners [2019] UKFTT 4.118,
650 (TC) 4.129
Cheese v Lovejoy (No.2); sub nom. Harris (Deceased), Re (1876-
77) L.R. 2 P.D. 251 [1876 H. 16.] CA 2.86
Chekov v Fryer [2015] EWHC 1642 (Ch) 20.17
Chitock v Stevens; sub nom. Chittock (Deceased), Re [2000]
 W.T.L.R. 643; (2000) 97(16) L.S.G. 42 Ch D 2.57, 13.16
CJF, Re; sub nom. LCN v KF [2019] EWCOP 1; [2019] C.O.P.L.R.
262; [2019] W.T.L.R. 633 2.44
Clancy v Clancy [2003] EWHC 1885 (Ch); [2003] W.T.L.R. 1097;
(2003) 100(37) L.S.G. 32
2.31
Clark v Revenue and Customs Commissioners [2005] S.T.C.
(S.C.D.) 823; [2005] W.T.L.R. 1465 Sp Comm 4.129
Clarke v Brothwood [2006] EWHC 2939 (Ch); [2007] W.T.L.R.
329 2.57, 22.66
Cleaver (Deceased), Re; sub nom. Cleaver v Insley [1981] 1 W.L.R.
939; [1981] 2 All E.R. 1018 Ch D 2.71, 2.72
Clifford, Re; sub nom. Mallam v McFie [1912] 1 Ch. 29 Ch D 16.17
Clough-Taylor, Re; Coutts & Co v Banks [2002] EWHC 2460 (Ch) 18.05
Cobden-Ramsay v Sutton [2009] W.T.L.R. 1303 QBD 14.21
Cockburn’s Will Trusts, Re; sub nom. Cockburn v Lewis; Cockburn,
Re [1957] Ch. 438; [1957] 3 W.L.R. 212 Ch D 18.18
Collard’s Will Trusts, Re; sub nom. Lloyds Bank v Rees [1961] Ch.
293; [1961] 2 W.L.R. 415, Ch D 11.27
Colling, Re; sub nom. Lawson v Von Winckler [1972] 1 W.L.R.
1440; [1972] 3 All E.R. 729 Ch D 2.04
Collins (Deceased), Re [1990] Fam. 56; [1990] 2 W.L.R. 161 Fam
Div 20.24
Collins (Deceased), Re; sub nom. Robinson v Collins [1975] 1 3.12, 11.12,
W.L.R. 309; [1975] 1 All E.R. 321 Ch D 22.81
Collins v Elstone; sub nom. Collins and Tuffley v Elstone [1893] P.
1 PDAD 2.51
Commissioner of Stamp Duties (Queensland) v Livingston [1965] 11.38,
A.C. 694; [1964] 3 W.L.R. 963 PC (Aus) 11.39,
11.41
Cook v Inland Revenue Commissioners; sub nom. Cook (Executor
of Watkins) v Inland Revenue Commissioners [2002] S.T.C.
(S.C.D.) 318; [2002] W.T.L.R. 1003 Sp Comm 19.06
Cook, In the Estate of; sub nom. Murison v Cook [1960] 1 W.L.R.
 353; [1960] 1 All E.R. 689 PDAD 2.03
Corbett v Bond Pearce (A Firm) [2001] EWCA Civ 531; [2001] 3
All E.R. 769; [2001] Lloyd’s Rep. P.N. 501 13.09
Corbett v Newey [1998] Ch. 57; [1996] 3 W.L.R. 729 CA (Civ Div) 2.14, 13.27

Court v Despallieres; sub nom. Ikin (Deceased), Re [2009] EWHC

3340 (Ch); [2010] 2 All E.R. 451; [2010] W.T.L.R. 437 2.77
Couser v Couser [1996] 1 W.L.R. 1301; [1996] 3 All E.R. 256 Ch D 2.09
Coventry (Deceased), Re; sub nom. Coventry v Coventry [1980] Ch. 20.32,
461; [1979] 3 W.L.R. 802 CA (Civ Div) 20.37,
20.43,
20.48,
20.59
Cowan v Foreman [2019] EWCA Civ 133; [2020] 2 W.L.R. 61; 20.09,
[2019] W.T.L.R. 707 20.52
Crabbe v Townsend; sub nom. Townsend (Deceased), Re [2016]
EWHC 2450 (Ch); [2017] W.T.L.R. 13 8.50, 12.43
Craven’s Estate (No.1), Re; sub nom. Lloyds Bank Ltd v Cockburn
(No.1) [1937] Ch. 423; [1937] 3 All E.R. 33 Ch D 21.20
Crerar, Re unreported 2.47
Crippen, In the Estate. See Cunigunda, In the Estate of
Crowden v Aldridge [1993] 1 W.L.R. 433; [1993] 3 All E.R. 603 Ch
D 19.20
Crowe v Appleby (Inspector of Taxes) [1975] 1 W.L.R. 1539;
[1975] 3 All E.R. 529 Ch D 7.93
Crowther, Re; sub nom. Midgley v Crowther [1895] 2 Ch. 56 Ch D 11.19
Cunard’s Trustees v Inland Revenue Commissioners [1946] 1 All
E.R. 159 CA 7.117
Cunigunda, In the Estate of; sub nom. Crippen, In the Estate of
[1911] P. 108 PDAD 8.36
Cunliffe v Fielden; sub nom. Fielden v Cunliffe [2005] EWCA Civ 20.51,
1508; [2006] Ch. 361; [2006] 2 W.L.R. 481 20.53
Curnock v Inland Revenue Commissioners [2003] S.T.C. (S.C.D.)
283; [2003] W.T.L.R. 955 Sp Comm 21.24
Cyganik v Agulian; sub nom. Agulian v Cyganik [2006] EWCA Civ 20.05
129; [2006] 1 F.C.R. 406; [2006] W.T.L.R. 565
D (Withdrawal of Treatment), Re (2012) 21.57
D, Re; sub nom. V v J [2010] EWHC 2159 (Ch); [2012] Ch. 57;
[2011] 3 W.L.R. 1218 2.43
Dale (Deceased), Re; sub nom. Estate of Monica Dale (Deceased),
Re; Proctor v Dale 1994] Ch. 31; [1993] 3 W.L.R. 652 Ch D 2.73
Dalton v Latham; sub nom. Murphy (Deceased), Re [2003] EWHC
796 (Ch); [2003] M.H.L.R. 271; [2003] W.T.L.R. 687 16.52
Davies v Davies [2016] EWCA Civ 463; [2017] 1 F.L.R. 1286;
[2016] 2 P. & C.R. 10 13.20
Davies v Sharples [2006] EWHC 362 (Ch); [2006] W.T.L.R. 839 14.01
Davies, Re; sub nom. Davies v Mackintosh [1957] 1 W.L.R. 922;
[1957] 3 All E.R. 52 Ch D 17.40
Dawkins (Deceased), Re; sub nom. Dawkins v Judd [1986] 2 F.L.R.
360; [1986] Fam. Law 295 20.98
Dawson-Damer v Taylor Wessing LLP [2017] EWCA Civ 74;
[2017] 1 W.L.R. 3255; [2018] W.T.L.R. 57 13.60
Denning, In the Estate of; sub nom. Denning, Re; Harnett v Elliott
[1958] 1 W.L.R. 462; [1958] 2 All E.R. 1 PDAD 10.66
Dennis (Deceased), Re; sub nom. Dennis v Lloyds Bank Plc [1981] 20.08,
2 All E.R. 140; (1980) 124 S.J. 885 Ch D 20.33
Devillebichot (Deceased), Re; sub nom. Brennan v Prior [2013]
EWHC 2867 (Ch); [2013] W.T.L.R. 1701 2.62
Dew v Clark and Clark, 162 E.R. 410; (1826) 3 Add. 79 KB 2.37
Dewar v Inland Revenue Commissioners [1935] 2 K.B. 351 CA 6.32, 19.15,
19.37
Dick v Kendall Freeman; sub nom. Vos (Deceased), Re [2006] 15.26,
B.P.I.R. 348; [2005] W.T.L.R. 1619 Ch D (Bankruptcy Ct) 15.33
Dingmar v Dingmar [2006] EWCA Civ 942; [2007] Ch. 109; [2006] 20.82,
3 W.L.R. 1183 20.83
Doe d. Perkes v Perkes (1820) 3 B. & A. 489 2.86
Dorman (Deceased), Re; sub nom. Smith v National Children’s 16.17,
Home and Orphanage Register [1994] 1 W.L.R. 282; [1994] 1 All 16.23,
 E.R. 804 Ch D 21.34
Douglas’s Trustees v Revenue and Customs Commissioners. See Trustees of
Fairbairn’s (aka Douglas’s) Trust v Revenue and Customs Commissioners
Dowset v Sweet (1753) 27 F.R. 117 16.42
Dr Barnardo’s Homes National Inc Association v Special
Commissioners of Income Tax; sub nom. R. v Special
Commissioners of Income Tax Ex p. Dr Barnardo’s Homes
National Inc Association [1921] 2 A.C. 1 HL 11.38
Drant v Vause (1842) 1 Y.& C.C. 58 16.20
Duce, Re; Boots Cash Chemists (Southern) Ltd Contract, Re [1937]
Ch. 642 Ch D 18.11
Dugan-Chapman’s Executors v RRC [2008] S.T.C. (SCD) 592 4.131
Duke of Buccleuch v Inland Revenue Commissioners; sub nom.
Duke of Devonshire’s Trustees v Inland Revenue Commissioners
[1967] 1 A.C. 506; [1967] 2 W.L.R. 207 HL 4.66
Dunbar v Plant [1998] Ch. 412; [1997] 3 W.L.R. 1261 CA (Civ Div) 16.51,
16.54
Duton-Forshaw v Revenue and Customs Commissioners [2015]
UKFTT 478 (TC); [2016] S.T.I. 146 4.36
DWS (Deceased), Re; EHS (Deceased), Re; TWGS (A Child) v
JMG; sub nom. S (Deceased), Re; S (A Child) v G [2001] Ch.
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Earl of Chesterfield’s Trusts, Re (1883) L.R. 24 Ch. D. 643 Ch D 16.81,
18.26,
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Eckersley v Platt (1865-69) L.R. 1 P. & D. 281 Ct of Probate 2.64
Edward’s Will Trusts, Re; sub nom. Dalgleish v Leighton [1948]
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Edwards, Re; Rowlands v Edwards (1890) 63 L.T. 481 17.20
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Erskine 1948 Trust, Re; sub nom. Gregg v Pigott [2012] EWHC 732
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Espinosa v Bourke; Espinosa v Isaacs; Espinosa v Wilson [1999] 1 20.45,
F.L.R. 747; [1999] 3 F.C.R. 76 CA (Civ Div) 20.47,
20.59,
20.60

Estate of Platon Elenin (Boris Abramovich Berezovsky). See Lockston Group

Inc v Wood
Esterhuizen v Allied Dunbar Assurance Plc [1998] 2 F.L.R. 668;
[1998] Fam. Law 527 QBD 2.15, 13.23
Estill v Cowling Swift & Kitchin; Bean v Cowling Swift & Kitchin
[2000] Lloyd’s Rep. P.N. 378; [2000] W.T.L.R. 417 Ch D 13.31
Evans v Evans; sub nom. Evans (Deceased), Re [1986] 1 W.L.R.
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Evans v Westcombe; sub nom. \Evans (Deceased), Re [1999] 2 All 14.18,
E.R. 777; (1999) 96(10) L.S.G. 28 Ch D 14.19,
14.20,
14.40
Eve, Re; sub nom. National Provincial Bank v Eve [1956] Ch. 479; 15.17,
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Everest (Deceased), Re [1975] Fam. 44; [1975] 2 W.L.R. 333 Fam
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Ewing v Bennett [2001] W.T.L.R. 249 CA (Civ Div) 2.33
Exler (Deceased), Re. See Keeling v Keeling
Farmer v Inland Revenue Commissioners [1999] S.T.C. (S.C.D.)
321 Sp Comm 4.126
Faulkner v Inland Revenue Commissioners [2001] S.T.C. (S.C.D.)
112; [2001] W.T.L.R. 1295 Sp Comm 7.13
Fegan, Re; sub nom. Fegan v Fegan [1928] Ch. 45 Ch D 15.08
Figg v Clarke (Inspector of Taxes) [1997] 1 W.L.R. 603; [1997]
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Fine v Fine [2012] EWHC 1811 (Ch); [2012] W.T.L.R. 1745 11.25,
11.26,
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Finn, In the Estate of (1935) 105 L.J.P 36 2.03
Finnemore (Deceased), Re [1991] 1 W.L.R. 793; [1992] 1 All E.R.
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Fish, Re [1893] 2 Ch. 413 CA 17.12
Fison’s Will Trusts, Re; sub nom. Fison v Fison [1950] Ch. 394;
[1950] 1 All E.R. 501 Ch D 15.07
Fountain Forestry Ltd v Edwards [1975] Ch. 1; [1974] 2 W.L.R. 767
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Frankland v Inland Revenue Commissioners [1997] S.T.C. 1450;
[1997] B.T.C. 8045 CA (Civ Div) 19.47
Franks v Sinclair [2006] EWHC 3365 (Ch); [2007] W.T.L.R. 439 2.49, 2.50
Freeman (Deceased), Re; sub nom. Weston v Freeman [1984] 1
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Freud (Deceased), Re; sub nom. Rawstron v Freud [2014] EWHC
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Frost (Deceased), Re; sub nom. Kloosman v Aylen [2013] EWHC
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Fry v Densham-Smith [2010] EWCA Civ 1410; [2011] W.T.L.R.
387 2.71
Fullard (Deceased), Re; sub nom. Fuller (Deceased), Re [1982] 20.18,
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Fuller v Strum [2001] EWCA Civ 1879; [2002] 1 W.L.R. 1097; 2.48, 2.50,
[2002] 2 All E.R. 87 13.34
Furness v Inland Revenue Commissioners [1999] S.T.C. (S.C.D.)
232 Sp Comm 4.126
Furniss (Inspector of Taxes) v Dawson [1984] A.C. 474; [1984] 2
W.L.R. 226 HL 4.172
Futer v Futter. See Pit v Holt
G, Re [2010] EWHC 3005 (Fam); [2011] Med. L.R. 89; [2011]
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Garland (Deceased), Re; sub nom. Garland v Morris [2007] EWHC 20.47,
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Garland v Morris. See Garland (Deceased), Re
Gebbie v Revenue and Customs Commissioners [2014] UKFTT 67
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George Attenborough & Son v Solomon; sub nom. Solomon v
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Giles v Giles 48 E.R. 471; (1836) 1 Keen 685 KB 2.62, 2.63
Giles v Royal National Institute for the Blind; sub nom. Giles v
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Gill v Royal Society for the Prevention of Cruelty to Animals [2010]
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Gill v Woodall; sub nom. Gill v RSPCA [2010] EWCA Civ 1430;
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Gill, Re (1873) L.R. 3 P. & D. 112 8.30
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Golay’s Will Trusts, Re; sub nom. Morris v Bridgewater; Golay, Re
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Golding v Revenue and Customs Commissioners; sub nom. Golding
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Good (Deceased), Re; sub nom. Carapeto v Good; Brennan v Good
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Goodchild (Deceased), Re. See Goodchild v Goodchild
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1 W.L.R. 1216; [1997] 3 All E.R. 63 CA (Civ Div) 2.74, 20.48,
20.59,
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Goodman v Carlton. See Carlton v Goodman

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Goodwin v Curtis (Inspector of Taxes) [1998] S.T.C. 475; 70 T.C.
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Gordon, Re; Watts v Rationalist Press Association Ltd [1940] Ch. 15.22,
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Graham v RCC. See Personal Representatives of Graham (Deceased) v Revenue
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Gray v Buss Murton [1999] P.N.L.R. 882 QBD 13.04,
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Gray v Inland Revenue Commissioners; sub nom. Executors of Lady
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Gray v Richards Butler (Supervision of Execution) [2000] W.T.L.R.
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Greenwood (James Newsome), Re; sub nom. Goodhart v Woodhead
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Gregg v Pigott. See Erskine 1948 Trust, Re
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Grevill v Brown (1859) 7 H.L.C. 689 16.67
Grosvenor, Re; sub nom. Grosvenor v Grosvenor [1916] 2 Ch. 375
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Gully v Dix; sub nom. Dix (Deceased), Re [2004] EWCA Civ 139; 20.20,
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H (Deceased), Re; sub nom. SH v NH; [2020] EWHC 1134 (Fam) 20.43
H (Deceased), Re [1990] 1 F.L.R. 441; [1990] Fam. Law 175 16.51
H v Craven; B v Willerton; sub nom. OH v Craven; AKB v
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Hall (Deceased), Re [1950] P. 156; [1950] 1 All E.R. 718 PDAD 8.36
Hall (Deceased), Re; sub nom. Hall v Knight; Hall, In the Estate of
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Hall v Inland Revenue Commissioners [1997] S.T.C. (SCD) 126 4–126
Hall, In the Estate of. See Hall (Deceased), Re
Halsall v Champion Consulting Ltd; [2017] EWHC 1079 (QB);
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Hanbury v Hanbury [1999] 2 F.L.R. 255; [1999] 3 F.C.R. 217 CC
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Hancock (Deceased), Re; sub nom. Snapes v Aram [1998] 2 F.L.R. 20.36,
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Hancock v Watson; sub nom. Hancock, Re; Watson v Watson
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Hand v George [2017] EWHC 533 (Ch) 14.23,
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Hanson v Revenue and Customs Commissioners; sub nom. Revenue
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Hardyman, Re; Teesdale v McClintock [1925] Ch. 287 Ch D 2.66
Harker’s Will Trusts, Re; sub nom. Kean v Harker [1969] 1 W.L.R.
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Harris v Beneficiaries of the Estate of Cooper [2010] EWHC 2620
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Harris v Knight (1890) L.R. 15 P.D. 170 CA 10.65
Harris v Revenue and Customs Commissioners [2018] UKFTT 204
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Harrold v Inland Revenue Commissioners [1996] S.T.C. (S.C.D.)
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Hart v Dabbs; sub nom. Dabbs (Lawrence Stanley) (Deceased), Re
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Harvell v Foster [1954] 2 Q.B. 367; [1954] 3 W.L.R. 351 CA 18.16
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Hayes Will Trusts, Re; sub nom. Patinson v Hayes [1971] 1 W.L.R.
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Hayward v Jackson; sub nom. Bowles (Deceased), Re [2003]
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Healey v Brown [2002] W.T.L.R. 849; (2001-02) 4 I.T.E.L.R. 894
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Hemming’s Estate, Re. See Raymond Saul & Co v Holden
Henderson v Wilcox [2016] 4 W.L.R. 14 [2016] 1 P. & C.R. DG17 16.56
Hendry (Deceased), Re; sub nom. Hendry v Hendry [2019] EWHC
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Henley v Wardell, Times, January 29, 1988 22.90
Higginson’s Executors v Inland Revenue Commissioners [2002]
S.T.C. (S.C.D.) 483; [2002] W.T.L.R. 1413 Sp Comm 4.116
Hines v Willans [2002] W.T.L.R. 299 CA (Civ Div) 13.07
Hives v Machin [2017] EWHC 1414 (Ch); [2017] W.T.L.R. 983 Ch 16.23,
D 16.34
HMRC v Clay’s Trustees. See Peter Clay Discretionary Trust Trustees v
Revenue and Customs Commissioners
HN v AN (2005) 20.69
Hobart v Hobart [2006] EWHC 1784 (Ch); [2007] W.T.L.R. 1213 2.57
Hobbs v Knight, 163 E.R. 267; (1838) 1 Curt. 768 KB 2.86
Hobley (Deceased), Re; sub nom. National Westminster Bank Plc v
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Holland v Inland Revenue Commissioners [2003] S.T.C. (S.C.D.)
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Holliday v Musa [2010] EWCA Civ 335; [2010] 2 F.L.R. 702;
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Holmes v McMullan; sub nom. Ratcliffe (Deceased), Re [1999] 4.164,
S.T.C. 262; [1999] B.T.C. 8017 4.165,
4.167
Holt, Re; Holt v Holt (1916) 115 L.T. 73 15.05

Hood v Revenue and Customs Commissioners [2016] UKFTT 59

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Hooper v Fynmores (A Firm) [2002] Lloyd’s Rep. P.N. 18; [2001] 13.05,
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Horrocks (Deceased), Re; sub nom. Taylor v Kershaw [1939] P. 198
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Howard v Cairnes. See Cairnes (Deceased), Re
Howarth’s Executors v Inland Revenue Commissioners (1997) 18
Simon’s Weekly Tax Intelligence 60 4.156
Howe v Earl of Dartmouth; Howe v Countess of Aylesbury, 32 E.R. 16.81,
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Hutchings v Revenue and Customs Commissioners [2015] UKFTT
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