A Clinician’s brief guide to the MCA (Brindle, Branton, Stansfield & Zigmond) – Book Review
This is an easy-read guide to understanding those parts of MCA 2005 which clinicians need in their daily practice.
Avoid unnecessary penalties – read HMRC’s Trusts & Estates April 2014 Newsletter
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
A fair share of Inheritance Tax?
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 [...]
Estate Administration – Control Freaks Wanted!
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 [...]
Drafting Trusts – Jersey says avoid these phrases!
The Jersey Court of Appeal’s recent criticism of certain jurisdictional phrases in trust deeds must be heeded by draftsmen and trustees alike.
Claims under IPFDA 75 s4 – why it’s important not to delay
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 [...]
Gift with reservation of benefit – Buzzoni v HMRC [2013] EWCA 1684
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 [...]
Imminent Change to Capital Gains Tax (CGT) – Private Residence relief
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. [...]
3 key tips on Tax planning around property
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 [...]
What would the SRA like to happen to your training and CPD?
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 [...]
