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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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 [...]
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 [...]