A decision from the Superior Court of Justice of Ontario has rejected a woman’s challenge to her sister’s will due to a lack of evidence. Patricia Graham (the applicant) had argued that Sheila McNally’s (the deceased’s) will was invalid on the grounds of lack of testamentary capacity, undue influence and suspicious circumstances surrounding its execution.

A notary working in a European Union Member State does not breach the EU's sanctions against Russia when authenticating the sale of a property owned by an unlisted Russian company, the Court of Justice of the European Union (CJEU) has ruled (Case C-109/23).

The UK government has enacted new regulations clarifying that professionals can provide Russian clients with legal advice intended to help them comply with sanctions, despite the general ban on legal services imposed by the Russia (Sanctions) (EU Exit) (Amendment) (No. 4) Regulations 2024 (the 2024 Regulations).

The England and Wales High Court (EWHC) has ruled on the controversial issue of whether litigation costs in disputes under the Inheritance (Provision for Family and Dependants) Act 1975 (the 1975 Act) should be dealt with separately from the substantive award, or whether it is ever permissible for the court to award a claimant their costs as part of the substantive relief.

New Zealand's government has released a cabinet paper introducing further anti-money laundering (AML) proposals, following recommendations in a statutory report published by the Justice Ministry in 2022.

Brazil’s Chamber of Deputies has approved major revisions to the country’s tax code under Projecto de Lei 108/24, which proposes reform to the tax on inheritance and donations (Imposto sobre Transmissão Causa mortis e Doação de Quaisquer Bens ou Direitos, ITCMD).

The First-tier Tax Tribunal (FTT) has barred HMRC from pursuing GBP588,700 of underpaid inheritance tax (IHT) resulting from a failed IHT-planning arrangement, because one HMRC officer erroneously issued a clearance certificate to the executors while another was still investigating the estate.

The Jersey Financial Services Commission (JFSC) has published new guidance on the growing trend of asset tokenisation.

The International Criminal Police Organisation (INTERPOL) is about to launch a new 'silver notice' with the specific purpose of tracing and recovering criminal assets, particularly virtual currencies.

HMRC has replaced the forms used for reporting chargeable lifetime and trust transfers, along with the associated guidance. There are now a series of combined inheritance tax (IHT) account and event forms for each different type of chargeable occasion.