Weekly case highlights ― 21 October 2024

Produced by a Tolley Owner-Managed Businesses expert

Owner-Managed Businesses

Guidance

These are our brief notes and thoughts on cases published in the last week or so which caught our eye and are likely to be of particular interest to tax practitioners. Full case reports and commentary on most of these cases will be included within our normal reference sources in the coming weeks.

IHT

Morris v Morris

A very brief mention of this very sad case ― which is not about tax but has a tax connection. Under the Forfeiture Act 1982, a person who has unlawfully killed another person cannot benefit from that person’s estate. However, where in the opinion of the court the justice of the case requires it, the rule can be modified. Here, the individual concerned travelled with his wife, who suffered from an incurable degenerative disorder, to Switzerland where she was assisted by him and the hospital staff to end her own life. Because under UK law assisting a suicide is unlawful killing, the Forfeiture Act applies and the husband therefore applied to the court for the rule to be modified

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