A judge has ruled in favour of a family making tax exempt gifts on behalf of their brother who has been in a coma for over 10 years.

Laura Kearns, private client solicitor at Royds Withy King, explained that the case of FL vs MJL concerned an application by a deputy for authority to make gifts on behalf of an incapacitated individual (MJL) to reduce the inheritance tax liability which will arise on MJL’s death. 

District Judge Sarah Ellington considered proposals by FL (MJL’s brother and appointed deputy) and the official solicitor (representing MJL’s interests) and ultimately authorised the level of gifting ...