PBC v JMA & Ors

PBC v JMA & Ors

The proposed gifts and statutory will are in JMA's best interests because they are affordable, consistent with her past wishes and values, benefit those she chose to benefit, and reflect her approach to tax efficiency. There is no evidence she would have objected, and the agreement among parties further supports the application. The court rejects any default assumption in favour of tax mitigation and instead applies a case-specific best interests analysis.

Parties
Applicant: PBC; First Respondent: JMA (acting by her Litigation Friend, the Official Solicitor); Second Respondent: British Heart Foundation; Third Respondent: Mind; Fourth Respondent: JAA
Jurisdiction
England and Wales
Judgment Date
16 April 2018
Procedural Posture
Court of Protection Property and Affairs / Judgment on Application for Authority to Make Gifts and Execute Statutory Will
Outcome
Application granted
Legal Topics
Best Interests Test, Statutory Will, Gifting by Attorney, Inheritance Tax Mitigation, Capacity and Decision Making
Mental Capacity Trusts and Estates Tax Law Best Interests Test Statutory Will Gifting by Attorney Inheritance Tax Mitigation Capacity and Decision Making

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 9 Party arguments 2 Amounts and remedies 9
Sign in to unlock

Parties

PBC

Applicant

JMA (acting by her Litigation Friend, the Official Solicitor)

First Respondent

British Heart Foundation

Second Respondent

Mind

Third Respondent

JAA

Fourth Respondent

Procedural Posture

Court of Protection Property and Affairs / Judgment on Application for Authority to Make Gifts and Execute Statutory Will

Legal Issues

  1. 1 Whether proposed gifts and execution of a statutory will are in the best interests of JMA, a person lacking capacity
  2. 2 Whether the court should authorise substantial gifts for inheritance tax mitigation where the protected person did not previously make such arrangements

Ratio Decidendi

The proposed gifts and statutory will are in JMA's best interests because they are affordable, consistent with her past wishes and values, benefit those she chose to benefit, and reflect her approach to tax efficiency. There is no evidence she would have objected, and the agreement among parties further supports the application. The court rejects any default assumption in favour of tax mitigation and instead applies a case-specific best interests analysis.

Court Disposition

Application granted

Orders

  • Authority granted to execute a statutory will for JMA as per the draft submitted
  • Authority granted to make gifts from JMA's estate as set out in the agreement, including £6 million to PBC, £50,000 to each named charity and the Alzheimer's Society, £422,800 to a discretionary trust for JAA, and certain chattels to PBC