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The days of paper are numbered; no longer will we need to carry huge law books round to get the key information that we need.

This is the time of year when traditionally we look backwards to see where we have come from and look forward to see what the future might hold. It will not take very long to recall that cuts to [...]

The financial pressures of the last couple of years have seen profits falling in many firms. As the cake shrinks, partners start to ask for a larger slice of the cake to maintain the lifestyles [...]

The recent decision of Henderson J sitting in the Court of Protection provides a useful judicial insight into Section 1(4) Mental Capacity Act 2005, the ‘basic human right’ to have the freedom to [...]

In the case of Atkinson and another (executors of Atkinson deceased) v HMRC TC00420 it was emphasised that to qualify for agricultural property relief (APR) the agricultural property (in this [...]

Offshore trustees usually take the view that they are outside the scope of UK capital gains tax (‘CGT’). Whilst this is correct, this does not mean that non-resident trustees can ignore CGT [...]

Trustees must always distinguish between what is capital and what is income in the management of their trusts since different classes of beneficiaries may benefit from capital compared with [...]

The legal market is under pressure to find innovative ways of retaining and gaining new clients. Consumer magazines targeted at the over 50's represent an opportunity for practitioners to engage [...]