Benjamin order meaning

In this issue: Trusts Spouses, civil partners and cohabitants UK taxation for Private Client HMRC Manuals revisions Tax avoidance, evasion and non-compliance Insolvency—Private Client Contentious trusts and estates Pensions, insurance and tax efficient investments Scotland, Wales and Northern Ireland International Question of the week Further Private Client updates this week Daily and weekly news bulletins LexTalk® Private Client: a Lexis+® community New and refreshed content Dates for your diary Trackers Latest Q&As Useful information Trusts Insufficient evidence to establish beneficial interest (Egbuna v IJ Investments Ltd) The King’s Bench Division rejected an appeal from a possession order, concluding that merely residing in a property does not confer a beneficial interest without adequate proof of financial contributions or a shared intention, even where the circumstances may appear unfair. The dispute related to a former matrimonial home acquired by the appellant’s ex-husband in 2005, which he sold...

Cook and another v No Defendant [2025] EWHC 2128 (Ch) What are the practical implications of this case? A Benjamin order is traditionally granted where a legatee named in a Will cannot be located. It gives personal representatives the shelter of a judicial direction when administering the estate on specified presumptions and distributing accordingly; if those presumptions later prove wrong, the personal representatives are not personally liable. In this matter, the same safeguard was extended to personal representatives holding the proceeds of a life assurance policy settled by the deceased, yet lacking any copy of the trust deed. The alternative, which the court regarded as unsatisfactory, was to pay the fund into court. The application named no defendant and was dealt with on the papers, supported by the opinion of suitably qualified counsel, and proceeded without any hearing. What was the background?...

Stephens and another (as Joint Special Adminstrators of Dolfin Financial (UK) Ltd) v Firestone Financial Assets Ltd and another company [2026] EWHC 41 (Ch) What are the practical implications of this case? This judgment is another notable sequel to Denaxe Ltd v Cooper [2023] EWCA Civ 752, and it furnishes practical guidance for office-holders contemplating court approval of how they deploy their discretion. Before making such an application, administrators should: assess whether approval or a Benjamin order is the better route, and if an approval would in reality provide any meaningful protection; ensure the application targets a specific, pivotal issue where assistance is genuinely needed, rather than attempting to secure a broad, catch‑all shield; consider whether existing rules or regulatory frameworks already articulate a solution or pathway for resolving the point in dispute; confirm that the evidential record before the court is adequate to enable a meaningful determination, rather than leaving material gaps that would impede a proper decision. ...

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) ...

It is fairly common for trustees to encounter obstacles when administering trusts, sometimes of a difficult or technical kind. In such circumstances, they may seek the court’s guidance, and they are likewise entitled to the court’s protection while discharging their obligations under a trust. When a trustee invites the court to exercise its powers in a matter affecting the trust, the court’s sole focus is what best serves the trust’s interests; it is not chiefly preoccupied with the rights or positions of adversarial parties. Trustees who obtain a ruling from the court of first instance are safeguarded so long as they comply with what has been determined; however, if they pursue an appeal and are unsuccessful, they face an almost inevitable order to pay costs. A notable distinction arises when a trustee contemplates an application to the court. Where a discretion‑bearing trustee applies and yields that discretion, the court may act without constraint and determine the course that most accords with the trust’s best interests. Conversely, in the absence of...