FATCA reporting – help is on hand
Most of us are fully aware of what FATCA means and the work that has to be done to ensure compliance. However, we have noticed a split in the camp between practitioners. There are those for [...]
Can the Data Protection Act 1998 be used to gain disclosure of trust documents?
Permission to appeal has now been granted in Dawson-Damer v Taylor Wessing LLP [2015] EWHC 2366 (Ch). It is a fascinating case and raises the prospect of the Data Protection Act 1998 (“the DPA”) [...]
How complex can restrictions in a LPAs be?
In this case the Public Guardian (PG) refused to register a Lasting Power of Attorney (LPA) with 8 pages of carefully drafted complex restrictions and conditions. He took the view that most of [...]
Targeted inheritance tax relief
There was an unexpected extension to the proposed IHT relief available to members of the emergency services when the relevant section of the Finance Bill 2015 was published. The extension is in [...]
The practical application of ‘Agricultural Value’
All farm tax advisors are very mindful of the need to restrict Agricultural Property Relief (APR) to agricultural value in accordance with section 115(3) IHTA 1984. The practical application of [...]
7 Facts about Equity Release
Here I set out what is available to a client considering Equity Release and suggest some of the dos and don’ts for them. My views on Equity Release are that it should be the avenue of last [...]
Selling a Spanish Property Out of Probate
In many cases- whether spouse to spouse inheritance, or passing down the family line- beneficiaries wish quickly to sell inherited Spanish properties. In order to complete a Spanish property [...]
