Unexpected – There may be Trouble Ahead

Today I discovered that a man who I had been pursuing gently with a view to making this new will had died, unexpectedly [1]. Not after a long illness, where one might expect to have time to make preparations, but suddenly. Not in the first flush of youth, certainly, but in the prime of working life – when one might be looking forward to retirement, but not there yet.

He leaves an old will, adult children and an ex-wife. And he did not want to spare the time from his busy schedule to make a will.

Which leads me to the thought that when making wills, it might be something that could be reviewed regularly – like getting your car serviced – and if you do this regularly, death might lose some of its sting, becoming something that is routine enough to be dealt with and put aside, rather than imbued with fear.

And that if you review the documents regularly, then if the unexpected should happen, you are in the right place – prepared.

[1] he had approached me first, but then had been busy, then on holiday, then busy…





A commentary on a recent case (Piers Moore -v- HMRC, 1st Tier Tribunal, ref  TC/2011/05305 where, on separating from his wife, a man went to live in a property that he had previously owned as an investment property.  The taxpayer subsequently lived there for a period of time, but then moved to live with his new wife in a property they jointly owned.  The first tier tribunal have determined that this is a case of the man not being able to claim PPR as he did not have the requisite intention for it to be his home, following the decision in Goodwin -v- Curtis where it was decided that a persons “home” was to be distinguished from a property which a person temporarily occupied


Cases referred to  Goodwin -v- Curtis 70TC 478


Statute referred to TCGA 1992 s222, s223