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Morris v Morris

A very brief mention of this very sad case ― which is not about tax but has a tax connection. Under the Forfeiture Act 1982, a person who has unlawfully killed another person cannot benefit from that person’s estate. However, where in the opinion of the court the justice of the case requires it, the rule can be modified. Here, the individual concerned travelled with his wife, who suffered from an incurable degenerative disorder, to Switzerland where she was assisted by him and the hospital staff to end her own life. Because under UK law assisting a suicide is unlawful killing, the Forfeiture Act applies and the husband therefore applied to the court for the rule to be modified