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    Article Category

    Monthly Archive for: "April, 2014"
     A Clinician’s brief guide to the MCA (Brindle, Branton, Stansfield & Zigmond) – Book Review

    A Clinician’s brief guide to the MCA (Brindle, Branton, Stansfield & Zigmond) – Book Review

    April 30, 2014

    This is an easy-read guide to understanding those parts of MCA 2005 which clinicians need in their daily practice.

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       Avoid unnecessary penalties – read HMRC’s Trusts & Estates April 2014 Newsletter

      Avoid unnecessary penalties – read HMRC’s Trusts & Estates April 2014 Newsletter

      April 29, 2014

      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

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         A fair share of Inheritance Tax?

        A fair share of Inheritance Tax?

        April 29, 2014

        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 [...]

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           Estate Administration – Control Freaks Wanted!

          Estate Administration – Control Freaks Wanted!

          April 25, 2014

          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 [...]

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             Drafting Trusts –  Jersey says avoid these phrases!

            Drafting Trusts – Jersey says avoid these phrases!

            April 24, 2014

            The Jersey Court of Appeal’s recent criticism of certain jurisdictional phrases in trust deeds must be heeded by draftsmen and trustees alike.

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               Claims under IPFDA 75 s4 – why it’s important not to delay

              Claims under IPFDA 75 s4 – why it’s important not to delay

              April 23, 2014

              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 [...]

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                Gift with reservation of benefit – Buzzoni v HMRC [2013] EWCA 1684

                April 22, 2014

                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 [...]

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                   Imminent Change to Capital Gains Tax (CGT) – Private Residence relief

                  Imminent Change to Capital Gains Tax (CGT) – Private Residence relief

                  April 11, 2014

                  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. [...]

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                     3 key tips on Tax planning around property

                    3 key tips on Tax planning around property

                    April 10, 2014

                    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 [...]

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                       What would the SRA like to happen to your training and CPD?

                      What would the SRA like to happen to your training and CPD?

                      April 1, 2014

                      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 [...]

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