Some Appealing Decisions - a busy few months for the Court of Appeal


Several relatively significant decisions have been received from the Court of Appeal over the past few months, or are expected shortly:

RSCPA v Sharp and others [2010] EWCA Civ 1474 is a case which was considered in some detail by Helen Clarke in our last e-alert in relation to a report on the decision at first instance in the High Court.

The RSPCA has now successfully appealed against that decision, with the Court of Appeal concluding on an analysis of the terms of the Will that the testator had intended that the gift of his home should be taken into account in calculating the value of the NRB gift made under the will, with the effect that the overall value of the gift to his friends and relatives was reduced (with a consequential reduction in IHT payable) and an increased share of the estate to be received by the RSPCA who were the residuary beneficiaries.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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