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The Government outlined a raft of pension legislation changes in the March 2014 Budget Statement, some of which have come into effect. Buried within the legislation are temporary changes to a [...]

This broad book which is an extensive collaboration involving a series of lawyers (mainly from Withers, but not exclusively) is well written, well researched and up to date.

The 1975 Act provides for six categories of applicant. Amendment to the statutory language has expanded, two of these and a recent case has demonstrated the a third might be interpreted far more [...]

Are you sure you know how safe your USB stick is? Do you really think that you should plug that into your network? Those of you who work in large firms will be used to your USB sockets being [...]

Is the correct test for capacity in relation to making a Will the traditional common law test of Banks v Goodfellow or the test under the Mental Capacity Act 2005?

Medallion signature guarantees are unique to the transfer of securities in the US and Canada. If you are administering an estate with shares listed in North America, the chances are you will need [...]

This case of a lifetime gift of the proceeds of sale of the deceased’s house to her sole surviving daughter considers the interplay between the common law test for capacity to make a significant [...]

The judge in this appeal case had to consider the preliminary issue of whether a claimant fulfilled the criteria for the provisions of the Inheritance (Provision for Family and Dependants) Act [...]

When you invest in a portfolio, you invest the money, and get your return by collecting the dividends and eventually selling the assets to get cash back at the end. Split Capital Investment [...]

The First-tier tax tribunal was asked to consider whether Principal Private Residence (‘PPR’) relief was still available where the seller of part of her garden allowed the purchaser to begin [...]