Tax Insider Tip: Are Deathbed Gifts Now Dead In The 21st Century?
In short, the answer to the question in the article title is ‘no’, they are alive and kicking and the conditions which deathbed gifts must satisfy to be valid have recently been clarified by the Court of Appeal in the case of King v The Chiltern Dog Rescue  WTLR 1225, some three hundred years after the first case on deathbed gifts was heard by the courts in Hedges v Hedges (1708) Pree Ch 269, 24 ER 130.
In a recent issue of Tax Insider, Malcolm Finney looks at an arcane area of law.
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>> Are Deathbed Gifts Now Dead In The 21st Century?