The Court of Appeal’s decision in Simon v Byford  EWCA Civ 280 has arguably created some practical difficulties for the practitioner dealing with elderly clients. The confirmation by the [...]
Agriculture Property Relief (APR) for inheritance tax is restricted to Agricultural Value. Any element of market value above APR needs to be protected by Business Property Relief (BPR). With the [...]
Mr Justice Supperstone has ruled that the home of Mary Walford (‘M’) should not be included in the assessment of her capital assets in relation to residential care fees as the property was a [...]
The book’s authors acknowledge in their preface that “a brave new world has come into existence” with tax avoidance (as distinct from tax evasion) now having become more widely condemned.
If you ask a client what they would like from you then they will probably smile and say “ a better job, delivered on time and at a lower price”. The experience of clients has often been the [...]