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French taxpayers will have to familiarise themselves with the new French income tax collection system which is to start on 1st Jan 2019. France is one of the last European countries which has [...]

When a trustee retires, they will normally look to ensure that they are suitably protected against any liability that may subsequently fall on them and in respect of which they might be entitled [...]

This case arose in the course of a trial brought on a part 8 claim form about solicitors’ charges in dealing with an estate and what legal test is to be applied by the court in deciding whether [...]

A recent tribunal case focused on the quality of occupation as a key part of the principal private residence relief (PPR) claim. Bailey v Revenue and Customs [2017] UKFTT 658 concerned an [...]

Mr Ashraf submitted a number of self-assessment returns, disclosing income from three different sources. HMRC opened an investigation and eventually raised further assessments after identifying a [...]

This edition, published in 2017, navigates the Practitioner through this difficult and developing area of the law and comprehensively highlights the latest developments such as the 2015 [...]

The key feature about valuing a trust interest, whether it be a life interest or a reversion, is the uncertainty. If say you and your identical twin each bought identical annuities, would you [...]

Paralegals are defined as ‘persons who are trained and educated to perform legal tasks, but who are not qualified solicitors, barristers or chartered legal executives’. These well trained and [...]