Mrs Cowan was unhappy with her late husband's decision to make provision for her through trusts instead of by testamentary bequests, in order to avoid inheritance tax (Cowan v Foreman, 2019 EWHC 349 Fam).
ESTATE DISPUTES: Widow fails to convert trusts into testamentary bequests
Mostyn J in the Family Division of the England and Wales High Court has refused an application by the 77-year-old widow of Michael Cowan for a further share of his GBP16 million estate under the Inheritance (Provision for Family and Dependants) Act 1975.
