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A recent case Silber has highlighted the need to evidence all gifts and loans and make it clear whether the transaction is a gift or a loan. This case has highlighted the position on loans at the [...]

This is an update article on the new statutory residence test Introduction As previously reported, the UK is introducing a statutory residence test (‘SRT’) for UK tax purposes. The new SRT [...]

The SRA is probably right to be concerned about the financial stability of many law firms. If a firm collapses, this is likely to be painful for everyone in the firm but it is also difficult for [...]

 A gift made in contemplation of death (donatio mortis causa) is neither entirely made inter vivos nor testamentary. It must be made in contemplation, though not necessarily in expectation, of [...]

A Testator may want to prefer one child to others which can lead to argument between the children, but that preference in itself does not automatically show that they lacked knowledge and [...]

I attended the Law Society ‘Going for Growth’ seminar recently, organised by the new Small Firms Division and the Law Management Section. Fascinating. We enjoyed a real mixture of helpful comment [...]

The Court of Protection authorised: an application by a Deputy to execute a statutory Will on behalf of a mentally incapacitated person FS (‘F’); and, a lifetime gift of £50,000 to his mother TS [...]