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    Article Category

    Monthly Archive for: "May, 2010"

    Case Study: Is the Bahamas a risky investment?

    May 26, 2010

    Samantha Waller, Asset Valuation & Transfer Case Manager, talks about her most fascinating case to date dealing with seemingly “worthless” land in the Bahamas.

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      Negotiating Fees with confidence

      May 21, 2010

      Twenty years ago a solicitor presented a bill to the client and the client paid it. Those easy days are now long gone and clients want to negotiate discounts at the start, again at the point of [...]

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        HMRC Toolkits – Are they a good thing?

        May 21, 2010

        Why not consider the relevant toolkit for you and see if it can provide guidance as part of your firm’s risk management of tax advice and compliance?

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          Life Assurance Bonds – The Taxation Aspects For The Estate Practitioner

          May 21, 2010

          This article will consider the way the investment value of a life assurance bond (LAB) will be dealt with after the death of the owner (or co-owner) where the owner(s) are the original investors [...]

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            Social Networking gets you near the top of the search engines

            May 21, 2010

            There are two key sites to use and link to your website in helping to move you up the search table: LinkedIn and Twitter. I am sure you must have heard of the latter but how do you go about joining in?

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              Removing Personal Representatives

              May 20, 2010

              The recent decision of Newey J in Re Kershaw, Kershaw v. Micklethwaite [2010] EWHC 506 (Ch) contains important guidance concerning the principles upon which the Court should exercise its [...]

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                Development land values at death and the aggressive stance taken by HMRC

                May 14, 2010

                In the new world of compliance and penalties the practitioner needs to remind clients that the application of the ‘open market value’ rule for inheritance tax (IHT) on death requires valuations [...]

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                  APR – Atkinson v HMRC [2010] UK FTT 108

                  May 14, 2010

                  When considering the availability of Agricultural Property Relief (APR) for Inheritance Tax (IHT) we must remember the provisions of s.117 IHTA 1984.

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                    Effect of bereavement on capacity – Key v Key [2010] EWHC 408

                    May 6, 2010

                    This case involved a slight development in the Banks v Goodfellow test for mental capacity as it takes into account the testator’s decision-making powers rather than just comprehension which the [...]

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