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.
New tax rules for ‘Non-naturals’ buying UK residential property
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.
Get Appy – Apps to help the practitioner on the move
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 [...]
FSA Changes from 1 January 2013 – fees only for Independent Advisers?
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.
Capacity in the Court of Protection
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.
Beware Chinese whispers – the perils of amateur genealogy
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 [...]
