FATCA was originally enacted in 2010 and was scheduled to take effect in January this year. This date was later postponed until January 2014 and now it had been pushed back yet further to 1 July 2014.
The literary estate of the late author PL Travers, famous for the Mary Poppins books, was the subject of a recent decision at First Tier Tax Tribunal This is an interesting case that primarily [...]
In December 2013, the Supreme Court heard the ongoing dispute between two biological brothers and their ‘adopted’ sibling after their parents, Alfred Rawlings and Maureen Rawlings, mistakenly [...]
One of the changes, introduced in Finance Act 2008, was the ability to transfer the IHT nil rate band between spouses and civil partners. This meant couples could leave all their assets to the [...]
The Supreme Court has ruled for the first time on an application brought by Aintree University Hospitals NHS Foundation Trust (‘the Trust’) under the Mental Capacity Act 2005 (‘MCA 2005’) for an [...]