Beddoe application meaning

Existence and validity of trusts Provincial Equity Finance Ltd v Dines (née Breda) [2023] EWHC 103 (Ch) News Analysis: A literary epigraph—‘By prosperous voyages I often made… and the great care of goods at random left’—introduces a consideration of resulting trusts and the scope of express trusts. The decision underscores the practical obstacles in proving a resulting trust where a disorganised deceased ran bank accounts for mixed ends, and confirms that an express trust can override the presumption of a resulting trust even if the contributor of funds is not a party to the express trust. Author: Nicholas Holland, McDermott Will & Emery UK LLP Jurisdiction: England & Wales Attorney General v Zedra Fiduciary Services (UK) Ltd and others [2022] EWHC 102 (Ch) News Analysis: The court sanctioned a cy près scheme for a £600m charitable trust to be used towards reducing the National Debt, addressing the suitable application of the National Fund. The judgment considers...

Keays (by her litigation friend, Keays) v Executors of the late Parkinson [2018] EWHC 1006 (Ch) What are the practical implications of this case? Executors ought to refrain from personal, ad hominem critiques of a litigation friend’s fitness to act. The ruling also underlines that executors should not seek to foist their preferred nominee to supplant the existing litigation friend, even where there was a prior in‑principle consensus to appoint a professional. Further, in the absence of a Beddoe order, applications of this nature are liable to leave executors and/or beneficiaries personally responsible for both parties’ costs if the application fails, rather than enjoying indemnity from the estate. What was the background? In February 2017, Sara Keays, acting as litigation friend for her adult daughter, Flora, issued proceedings in the Chancery Division under the Inheritance (Provision for Family and Dependants) Act 1975, seeking provision from her late father’s estate. The defendants were the executors of the late Cecil Parkinson, a...

Private Client England & Wales glossary A Abatement When, after settling the deceased’s funeral costs, debts and liabilities, the remaining estate cannot satisfy all legacies in full, the gifts are reduced accordingly, unless the Will shows a different intention. In a solvent estate, the order for reduction appears in Part II of Schedule 1 to the Administration of Estates Act 1925. Refer to Practice Note: Payment of legacies. Accruals basis Where income is taxed on an accruals basis, it is attributed to a given tax year by reference to the number of days within that year during which the activity giving rise to the liability accrued. See Practice Note: What is the basis of income tax?. Accumulation and maintenance (A&M) trust A form of non‑interest in possession trust designed to benefit children and young people up to 25, which received favourable inheritance tax treatment between 1975 and 2006. See Practice Note: Accumulation and maintenance trusts—IHT [Archived]. Accredited Legal Representative (ALR) ...

ARCHIVED This case tracker has been archived and is not maintained. It sets out key pensions judgments delivered in 2019, arranged by topic. The entries within the tracker are grouped by subject area, and the relevant topics appear in the Table of Contents on the left-hand side of the page. The tracker also includes citations to case law from the Court of Justice of the European Union (CJEU). Broadly speaking, EU judgments issued on or before 31 December 2020 remain binding on UK courts and tribunals (even where the EU courts subsequently depart from them) unless and until the UK courts exercise their powers to diverge. As a rule, EU case law developed after that date is not binding in the UK, though UK courts and tribunals may still have regard to later EU judgments where relevant. For further detail on how EU case law is treated, see Practice Note: Retained EU law and assimilated law. For a chronology of notable pensions decisions handed down in 2019, see: Case...

The central difficulty for personal representatives (PRs) and/or beneficiaries when an actual or potential probate claim arises is deciding how to preserve the deceased’s estate, or progress the administration, while the action is unresolved. There are several court-based options available to interested parties. Special grants Administration pending suit A party involved in a probate dispute about the validity of a Will, or concerning the obtaining, recalling or revoking of any grant, may apply to the court for an order appointing an administrator of the testator’s estate pending determination of the proceedings. That administrator will be subject to the court’s direct control and must not distribute the estate, or any part of it (including legacies), without the court’s consent. Typically, the appointee is a professional. The Supreme Court Act 1981 (SCA 1981) permits the court to order reasonable remuneration for them. The function of this special administrator is to gather in the estate’s assets and pay the debts and any inheritance tax due. With the court’s permission...