LawSkills Articles

The downsizing rules for the inheritance tax residence nil rate band (RNRB) really are the achilles heel of advisers. Everyone is bored by the subject matter, but the rules are complex and it is easy to overlook how they operate. If tax [...]

With all the changes currently facing farming, eg. new planning permission guidelines, the need for increased diversification; the Agriculture Bill promoting delivery of “public products” together with recent significant tax tribunal cases, such [...]

Since 1925, the courts of England & Wales have considered many aspects of trust law and, in some instances, handed down conflicting decisions on cases with strikingly similar facts. Whilst it would be wonderful if the outcome of the Law [...]

Community of property, under Italian law, means that each spouse automatically owns 50% of an equitable share of the property acquired during the marriage regardless of the fact that the property is registered in the name of one spouse only, as [...]

Step up to the plate the LawSkills Monthly Digest – a reasonably priced alternative between the two. Not too frequent to overlook reading it. Not complicated to read, requiring no search engine simply a pdf e-mailed to your inbox. Not just a [...]

Despite the corporate insolvency origins of this decision, it has far reaching implications for any private client practitioner. As noted in paragraph 35 of the Court of Appeal’s decision, “The use of companies to hold assets, where the [...]

It can be tricky to find the right cover for unoccupied properties, due to the extra risks they can present. It can be especially difficult for solicitors and executors, as they often need insurance on behalf of someone else, or for a property [...]

The purchase of a French property via a French property holding company, called Société Civile Immobilière, in short, SCI, was often recommended to British nationals before the application of Brussels IV[1] to avoid the application of French [...]

On 8 November 2018 I attended an interesting and yet disappointing forum on the future of legal education. All the expected speakers were there from the SRA, LSB, TLS, TBC, CiLEX and other alphabet spaghetti but I came away wondering how the [...]

Mr Malfi did not declare the proceeds of sale of Favart Road on his tax returns for either 2006/7 or 2007/8. Mr Malfi only acknowledged the existence of the declaration of trust in favour of his sister in a letter from his agent to HMRC of 30 [...]