Article Category

Having rarely had a case on the equitable doctrine of donation mortis causa (DMC) for some years, we now have a second recent case in King v Chiltern Dog Rescue which on appeal by the charities [...]

I am often asked to challenge mental capacity assessments conducted by other professionals and I can guarantee that nine out of ten times they will have made at least one of 5 common mistakes. [...]

Asplin J’s decision in Reading v Reading [2015] EWHC 946 (Ch) is one of the first to analyse and apply the Supreme Court’s guidance in Marley v Rawlings [2015] AC 129 in relation to claims for [...]

This article is an update to the position provided in Florence's article "Sale of French properties: Franco-British Capital Gains Tax considerations". It relates to further EU law and [...]

The Summer Budget 2015 was presented to the House of Commons on 8 July and the detailed Bill will be published on 15 July so what follows is merely the highlights.

In Vaughan-Jones v Vaughan-Jones [2015] EWHC 1086 (Ch), the court agreed to rectify a Deed of Variation which omitted a statement that section 142 Inheritance Tax Act 1984 (IHTA 1984) was [...]

Gill Steel surveys recent probate developments affecting estate practitioners in England and Wales

One overlooked element of the government’s pension changes is their impact on the relevance of spousal bypass trusts (SBT) for personal pensions. This article will outline recent changes to [...]

2011 saw a significant turning point in French tax law, which has impacted on a great number of unsuspecting people. The additional French Budget legislation of 29 July 2011 created a specific [...]

To date everyone has thought of FATCA as being a 'US thing' so it is important to understand that it's now much bigger than that. Jo Summers explains...