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Working in an office environment can be a wonderful way of working, particularly if the team you have is a productive, motivated and competent one. Particularly in the legal and insurance [...]

The Tolley’s Taxwise series has helped many a student of tax pass their exams. However practitioners will be missing a trick not to have to hand a copy of Volume II which provides a practical [...]

The vexed question of disclosure of trust documents was discussed again in Lewis v Tamplin [2018] EWHC 777. Ernest Tamplin (who died in 1985) and his wife Gladys (who died in 1988) had 6 [...]

Many farms operate through some interaction with “barter” which is an “exchange of goods and services”. Such practices can have a negative impact when claiming the inheritance tax reliefs of [...]

Mr Harris had been appointed as Helena McDonald’s personal representative. He had dealt with the estate, but had allowed its proceeds to be transferred to the only beneficiary without retaining [...]

The deadline for submissions to the Office for Tax Simplification is Friday 8 June 2018 at 11.45pm and Peter Nellist, along with many others, has submitted his feedback on the proposals for a [...]

In the past few weeks I have been privileged to meet with practitioners from Bodmin to Isle of Wight and pretty much everywhere else online. I am told by many of you that the role of acting for [...]

The case of Nutt v Nutt [2018] EWHC 851 considered again the question of whether a particular Will was valid. Two of Mrs Nutt’s three children sought to establish their mother’s 2005 Will, under [...]

This hefty tome, coming in at nearly 1000 pages, endeavours to examine the complex dynamics of the family owned business in a new way. The book’s Introduction notes that it is only relatively [...]

Neil Cawthorn was a solicitor and principle with Neil Cawthorn & Associates (NCA). Mr Cawthorn provided a professional deputyship service through Professional Deputy Services (‘PDS’) which is a [...]