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Audrey Sargeant v Jane Sargeant & Michael Thomson [2018] EWHC 8 (Ch)
Inheritance (Provision for Family and Dependents) Act 1975 – Section 2 – Further provision for widow from late Husband’s Estate – Claim based on inadequate provision from late Husband’s Will – Financial Hardship
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Laurel Roberts v Francesca Milbour & Luanne Fresco [2017] EWHC 283 (Ch)
Inheritance (Provision for Family and Dependants) Act 1975 – Potential Inheritance Act claim – Whether the surviving husband’s claim against his deceased wife’s estate abates on the death of husband
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The Estate of Douglas Charles Thomas (deceased) v HMRC [2020] UKUT 6 (LC)
Tax – Inheritance Tax – Agricultural land – Valuation under s.190 Inheritance Act 1984 – Whether best consideration achieved – Residual valuation method – Comparable method preferred – Best consideration determined at £645,000
