A sad story of internecine squabbling was made all the sadder by the fact the entire estate has been dissipated in legal costs. Lord Justice Mummery recalled the “foggy family law suit in Jarndyce v Jarndyce” from the Dickens’ novel Bleak House in a case where “the Civil Procedure Rules and the efforts of legal advisers have not dissuaded these parties from following a course leading to the dissipation of the whole of the deceased’s estate in costs and legal fees”.

The deceased died in May 2009, aged 80, leaving three children. The daughter Julia, the appellant, had arranged for her mother to visit a local law firm to make a new will. The new will cut out the son, Peter, on the premise he had been provided for during the deceased’s lifetime.

Based upon expert evidence at the trial, the trial judge found the deceased to have lacked testamentary capacity. Whilst Lord Justice Mummery questioned the decision on capacity for a number of reasons, he allowed the trial judge’s decision to stand on the basis that the most recent will was invalid for want of knowledge and approval. That is, he could not find positive proof the deceased knew and approved the contents of her will.

This case highlights how important it is to seek expert advice when making your will. Taking the time to meet with an experienced solicitor and talk through not only your financial circumstances but often also family circumstances allows for the most appropriate will to be drafted. In light of this Court of Appeal decision, where a testator is elderly or vulnerable solicitors should ensure clients are seen away from family members who may influence their instructions and detailed notes of their client’s instructions are taken.

If you would like any further information on the above case, a contentious probate matter or simply information on making a will please contact Lucie Sleeman of our Private Client Department at ls@ambrose.appelbe.co.uk or on 020 7242 7000.

Most recently Rowena Calvert (Cello), Wu Qian (piano) and Ed Sheeran (Guitar & vocal).

So it is with great pleasure that the recent Appelbe Piano Prize in 2013 was won by Melis Omeroglu.

The parties had married in 1985, separated in 1991 and subsequently divorced. At the time of the separation agreement being signed, the wife was the wealthier of the two. The parties had both been represented by high-end London matrimonial firms. The separation agreement, however, had never been put before the court for approval in the form of a consent order.

In the intervening period, the parties’ financial situation had changed considerably. The husband had remarried and had enjoyed a successful and lucrative career whereas his wife’s fortune had declined.

In 2012 the wife applied for a financial remedy arguing that the matter had never been concluded. In response, the husband applied to show cause why their financial agreement should not be made an order of the court. The wife resisted the application and wanted a full trial.

In coming to her decision, Mrs Justice Parker considered whether the agreement was fair at the time; whether the parties had been competently advised; whether the parties had reached an agreement by which they intended to resolve the matrimonial affairs; and whether the parties had conducted themselves appropriately.

Mrs Justice Parker held that the separation agreement entered into by both parties had been intended to be acted upon and had been acted upon. She held, therefore, that the separation must be regarded as being of magnetic importance.

For further information on separation agreements, pre or post nuptial agreements or any other family law matter, please contact the Family Team on 020 7242 7000.

If you would like to support Macmillan Cancer Support with us and sponsor Lucie there is still time and you can do so by visiting her just giving page at www.justgiving.com/Lucie-Sleeman.

The Inactive Account Manager feature can be set up to delete your data, such as email messages, photographs and blogs, after a specified period of inactivity.

Increasingly, as we take our clients’ Will instructions, the issue of online accounts and data is being raised. With so much more of our lives focused online we would expect many more products such as Google’s Inactive Account Manager to become available and serve a genuine demand.

For any enquiries you may have regarding making a Will or indeed how to deal with your digital legacy, please contact Lucie Sleeman of our Private Client Department at ls@ambrose.appelbe.co.uk or on 020 7242 7000.

The scheme will provide dedicated lawyer mediators, known as guides, whose focus will be on providing support and guidance to families on how to resolve difficult family situations. In particular they will be able to provide guidance to separated parents on how to reach constructive agreements between themselves while prioritising the needs of their children. The Guides will also help parents access other local services or schemes, to ensure that parents are able to utilise all of the relevant options available to them (such as alternative housing, welfare or employment).

Initially the scheme is to be trialled in Oxford, Newcastle upon Tyne and Crewe. Resolution’s aim, if the schemes are successful, is for the model to be replicated across Britain. The pilot scheme is funded by a £650,000 grant from the Department of Work and Pensions.

For further information on any family law matter please contact the Family Team on 020 7242 7000.

The Property Sales Campaign is aimed at properties people have sold that were given to them together with the sale of holiday homes and buy-to-let investments.

HMRC have announced a disclosure period up until 9 August 2013 during which time people may disclose any unpaid tax on property sales. Any unpaid tax should be then paid by 6 September 2013. Those who approach HMRC during this period will receive “the best possible terms, as any penalty they pay by coming forward voluntarily will be lower than if HMRC comes to them first”.

Marian Wilson, Head of HMRC Campaigns, said:

“Some people will not understand that selling a second home, a holiday home or a property disposed of as a gift could attract Capital Gains Tax. They need to look at our website or contact us. Telling HMRC about your tax liabilities is simple and straightforward, and help, advice and support are available.

“It is better to come to us before we come to you. After the opportunity closes on 6 September, HMRC will use information it holds about property sales, in the UK and abroad, to identify people who have not paid what they owe. Penalties – or even criminal prosecution – could follow.”

In the majority of cases, the sale of one’s main home (otherwise known as one’s private residence) is exempt from CGT. However, there are a number of instances where this exemption does not apply, eg when the private residence has been used for business purposes or part of the garden has been sold.

HMRC has access to a database for all property disposals attracting Stamp Duty Land Tax and assert once the campaign disclosure period closes, they shall compare this property disposal data with people’s tax records to establish whether they have told HMRC about the sale or disposal of second and holiday homes.

If you have any concerns over any property disposals you have made and whether CGT was payable, please contact Lucie Sleeman of our Land & Property Department at ls@ambrose.appelbe.co.uk or on 020 7242 7000.

David Vickers had appointed his sister, Carole Walker, as sole executor of his estate which was to be held in trust for his daughter until she turned 21. On the sudden death of her brother, instead of holding the money for her niece, Mrs Walker proceeded to spend the money almost immediately on electrical items at Asda and improvements to her mother’s house.

This case highlights the need to take care when choosing who to appoint as an executor in your Will. The role of executor is a serious responsibility and requires the person chosen to carry out a time consuming and sometimes complicated series of procedural steps. These include registering the death, valuing the estate, preparing estate accounts and dealing with any Inheritance Tax payments amongst other things.

It is for this reason many people turn to professionals to act as their executors. Another common route chosen by people making their Will is to appoint both a professional executor together with a close friend or family member.

If you do wish to appoint a friend or family member it is very important you discuss this with them prior to finalising your Will. As noted above, the role of executor is a serious responsibility and executors may become liable for any debts or bills associated with the estate and also for any mistakes made in the administration of the estate.

If you have any queries on making a Will or how to decide who to appoint as your executors please call our Private Client Team on 020 7242 7000.