SDLT can be overlooked in trust situations. For example, an SDLT charge may arise where an appointment of land is made from an estate and a beneficiary pays money because their entitlement is [...]
Lay trustees often rely on tax and trust professionals to deal with the tax side of the trust’s affairs. However, the duty and responsibility to pay the tax by the due dates for payment rests [...]
Preparing trusts in Wills providing for the testator’s disabled child is a balancing act between generating a flexible vehicle for both the disabled person’s lifetime and beyond their death and [...]
The recent riots are not an organised armed resistence to the established government but they do show that some people do not fear the application of the criminal law as much as being without [...]
An interesting case on the power of estoppel and its effect on an estate where other family members were pursuing family provision claims is the case of Suggitt v Suggitt [2011] EWHC 903 (Ch).
The recent case of Golding [2011] UK FTT 351 has raised very interesting points for farmers and one of them is the need to keep records for longer than the statutory time, ideally it would seem [...]
Those of you with a smart phone will be familiar with the concept of downloading an “app”. However have you considered how an app could enhance your practice?
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