This is an easy-read guide to understanding those parts of MCA 2005 which clinicians need in their daily practice.
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
The Jersey Court of Appeal’s recent criticism of certain jurisdictional phrases in trust deeds must be heeded by draftsmen and trustees alike.
The recent case of Berger v. Berger  EWCA Civ 1305,  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 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 [...]