Autumn Statement 2015 – summary of key points
The good news and the bad news. Gill Steel condenses the Autumn Statement 2015 into the key points for Private Client practitioners to take note of.
Gifts effected by delivery – Malcolm Scott v HMRC [2015] UKFTT 0266
The FTT had to consider whether two sets of paintings, which were gifted by Olive and her late husband Professor James Scott (‘James’) and by Dr Janet Steel (‘Janet’) to James and Olive’s two [...]
In probate genealogy it’s good to talk
When it comes to working on a case there are three primary means by which we, as professional probate genealogists, go about ensuring that we’ve located all of the entitled parties: archival [...]
Key Tax changes announced in the Finance Acts 2015
Since April 2015 the sale of residential property in the United Kingdom owned by non-UK domiciled individuals can generate a tax charge. In the summer the government published the Summer Finance [...]
Co-Ownership of Family Homes: One person’s inference will be another person’s imputation
The recent Court of Appeal case of Barnes v Phillips [2015] EWCA Civ 1056 is a helpful reminder to practitioners of the two-stage approach to construing common intention constructive trusts of [...]
When Sundry Agricultural Land can qualify for APR
There are many misunderstandings with regard to agricultural property relief (APR) for inheritance tax and lots of people think the person who is claiming the APR has to be a farmer and there [...]
