IHT implications under Forfeiture Act: 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. In P Morris v J Morris and others [2024] EWHC 2554 (Ch) (9 October) 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 so that he could inherit under his wife’s estate. The court was in no doubt that the act should be disapplied and that he should inherit his late wife’s estate.
The...
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IHT implications under Forfeiture Act: 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. In P Morris v J Morris and others [2024] EWHC 2554 (Ch) (9 October) 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 so that he could inherit under his wife’s estate. The court was in no doubt that the act should be disapplied and that he should inherit his late wife’s estate.
The...
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