‘Child of the family’ – IPFD changes
On 1st October 2014 the Inheritance and Trustees’ Powers Act 2014 came into force and made a number of important amendments to the Inheritance (Provision for Family and Dependants) Act 1975.
Negligible value claims and death
The importance of negligible value claims for capital gains tax (CGT) has been highlighted in agricultural circles by the fact that milk quotas ceased to exist from 31 March 2015.
Profitable Growth
Spring is in the air and perhaps now is the time to be dusting down your finances and making sure that everything is set to go to make 2015/2016 a really profitable year. As the legal world [...]
Are you competent?
What a question! I am sure I have grabbed your attention which of course I wanted to do. On 1 April 2015 the SRA issued the new competence statement for solicitors, which is a tool to ensure we [...]
The Conservatives’ Plans to Exempt the First £1 million
The Conservative Party manifesto, published yesterday, 14 April 2015, confirms what was announced on Sunday, namely that they would, if elected, seek to increase the sum at which Inheritance Tax [...]
FATCA: Update
Further to my articles on Foreign Account Tax Compliance Act (FATCA) HMRC have issued an update which I am sure you will be interested to read.
Clearing the fog
JSC Mezhdunarodniy Promyshlenniy Bank v Pugachev [2015] EWCA Civ 139 is one of several decisions in the ongoing legal battle between Russian state liquidator Deposit Insurance Agency (“DIA”) and [...]
