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.

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).

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