The majority of us are moving away from our laptops and buying ourselves a tablet that is smaller and lighter to carry about but we still need to be able to work on the go.
Given that Index-Linked Gilts are so expensive, trustees need to explore other avenues for inflation protection and that means understanding a bit more about what drives inflation and why internationalising the investment strategy might help.
This case will shock many practitioners. This salutary tale shows how even when a medical report is obtained where there is doubt over capacity and meticulous notes of conversations are kept, a practitioner can be negligent if they do not act quickly enough, do not chase up the medical report and are not proactive in checking instructions with the testator.
The Supreme Court gave its judgment in Prest v Petrodel Resources Limited and others  UKSC 34 on 12 June 2013 on the extent of the Court’s powers under s23 and 24 of the Matrimonial Causes Act 1973 in ancillary relief proceedings
Many clients own shares in private companies, so it is quite common for those shares to pass as part of the client’s estate. There can however be problems where the deceased was not only the sole shareholder in the company, but also the only officer of that company.
This is a sad case, which nonetheless is a useful reminder of the incidence of debts in estate administration. It reminds us how statute prescribes the order in which assets are to be used to settle liabilities
Although this case is one of many recent cases on testamentary capacity and knowledge and approval, it usefully looks at the shifting evidential burden where the suspicions of the court are aroused. It also clarifies that for lifetime transactions undue influence can take not only the form of improper pressure or coercion but can also occur where a person takes unfair advantage of influence they have over someone else without there being “any specific overt acts of persuasion”.
This book aims to provide practical guidance to tax practitioners of all levels on the new Statutory Residence Test (SRT) as it appears in ss. 218 & 219 and Schedules 45 and 46 Finance Act 2013 together with HMRC’s Guidance notes which first appeared in December 2012 and were then updated in May 2013.
More so than ever, lay clients are cost conscious but don’t want to compromise on service or quality. In this guide, I’ll look at ways you can get the most out of your money when employing a genealogist to locate a missing legatee or trace heirs entitled on intestacy.
In today’s society the need for access from home to the work site is key; however, things may be a little different if your employee has bought a Mac – that is a Mac computer, not a raincoat!
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“I and eight of my team viewed the [Reduced Rate of IHT] video this morning and were very impressed, not only with Gill’s presentation and the helpful add-ons but with the complicated nature of the subject matter! ”
Gill has immense experience in training on all matters relevant to Probate and the areas that link with it. She has a unique ability of making quite difficult areas very easy to understandRachel Brooks, Head of Private Client, Blake Lapthorn
Gill is always informative and insightfulLucy Thomas, Shoosmiths
Clear guidance on a complex subject. Well balanced presentation; good timingMike Dawes, Surrey STEP
Gill's clarity of thought and understanding of the increasingly complex areas of tax and private client law mean that her lectures are a must each seasonLee Young, Partner & Head of Private Client, Frettens LLP and former Chair STEP Bournemouth Branch
As to quality versus quantity of CPD this is a bugbear since it becomes difficult for the seasoned practitioners to find enticing courses to go to. LawSkills ones are always terrific though !!!!Peter Cox