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    Article Category

    Monthly Archive for: "April, 2017"
     Pensions: Inheritance tax, transfer of value, associated operations

    Pensions: Inheritance tax, transfer of value, associated operations

    April 18, 2017

    The deceased held a pension derived from a company pension scheme, and decided to transfer her funds from that pension to another pension provider. She further decided, once the new pension had [...]

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       Disclosure of trust documents

      Disclosure of trust documents

      April 13, 2017

      This case involves a hearing before the Court of Appeal from a decision not to allow beneficiaries of a Bahamian discretionary trust to access data by way of subject access request under the Data [...]

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         Immovable property and the supply of land – complexities of VAT

        Immovable property and the supply of land – complexities of VAT

        April 12, 2017

        Tax legislation is littered with concerns over who occupies land. Likewise, when land is being supplied what is actually being provided with that supply of land and what is the VAT and tax [...]

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           Disputed Will proved to be a forgery

          Disputed Will proved to be a forgery

          April 12, 2017

          This is an interesting case which centres around a bitter long-running dispute between four brothers over control of a multi-jurisdictional family business empire and culminates in litigation [...]

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             Probate fees hike – where are we now?

            Probate fees hike – where are we now?

            April 12, 2017

            Unless you have spent the last few weeks in the desert or Siberia without an internet connection I am sure you know that the Ministry of Justice (MoJ) chose to proceed with its 13,000% increase [...]

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               Italy passes tax exemptions on Trusts for disabled persons

              Italy passes tax exemptions on Trusts for disabled persons

              April 7, 2017

              On 25 June 2016 the law 22 June 2016, no. 112 "Measures of assistance to people with severe disabilities without family support" came into force in Italy. The aim of the law is, under article 1, [...]

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