The April 2014 Trusts & Estates Newsletter is now available off the HMRC website. It is as usual a helpful update of some of the developments in policy and practice from HMRC
There are indications that the squeezed middle is being squeezed further after death. The chartered accountants, UHY Hacker Young, recently announced that “last year HMRC increased the amount of [...]
Whether you’re handling probate matters on your own or as part of a team, you almost certainly hate feeling out of control when it comes to your workload. Knowing what stage that you, or your [...]
The recent case of Berger v. Berger [2013] EWCA Civ 1305, [2014] WTLR 35 CA illustrates the need for parties not to delay if they think they may have a claim under the I(PFD)A 75. Section 4 of [...]
This case dealt with a gift from mother to sons of her leasehold flat. It considered whether or not the existence of a ‘good repair’ clause in her favour (as the owner of the head lease) in the [...]
From the very introduction of CGT in 1965, there has always been an exemption from a charge to this tax where someone sells their only or main residence: Principal Private Residence (PPR) relief. [...]
In the Chancellor’s Budget speech in March 2014 he announced a major overhaul of pensions once again. The plan is to allow pensioners to draw down their pension savings and spend it as they like [...]
In February 2014 the SRA issued a consultation paper on the future of training. This sought the responses of you and me to their suggested alternative approaches although they stipulated quite [...]
