APR & Farmhouses – The Saga Continues
This article refreshes the main conditions for Inheritance Tax (IHT) Agricultural Property Relief (APR) and comments upon a recent case ahead of the appeal.
This article refreshes the main conditions for Inheritance Tax (IHT) Agricultural Property Relief (APR) and comments upon a recent case ahead of the appeal.
Draft legislation has now been published in Finance Bill 2013 (on 11 December 2012) but more legislation is awaited in January and it is possible some details may change prior to Royal Assent.
So you have your smartphone and the tablet is on your Christmas list. However the key thing with any of these devices is that they are made useful by the apps that you download to them. So here [...]
The FSA rules have changed for financial advisers such that any financial adviser who wishes to call themselves independent, from the 1st January 2013, must only charge fees – not commission.
The Court has considered the correct approach to assessing capacity in two recent cases which remind practitioners that the key facts must be applied to first principles in each case.
As a professional probate genealogist, I’m always advising clients to be wary about what they are told by the family involved in an intestacy case (well I would do, wouldn't I?). There are two [...]
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