Don’t Lose The Keys To Your Digital Estate
There is a huge issue around how digital assets are handled after death and this type of asset is going to become increasingly more significant.
Book Review: Tolley’s Taxwise 2021-22 Part II by Donald Pearce-Crump
Purpose This hardy perennial provides practitioners with practical examples of how tax law works. Its purpose is to keep tax practitioners up to date with changing legislation in relation to [...]
A French Will Must Be Written In A Language That The Testator Understands
The language in which a French Will is written is not a condition of validity of the Will and yet, the language in which a French Will is written is also fundamental.
The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021
These regulations update which estates are excepted from the need to provide a full IHT account (the IHT 400) on a person’s death.
The Ancillary Dwelling and Main Residence Relief for CGT
Much has appeared in the tax press about the lack of multiple dwelling relief for Stamp Duty Land Tax (SDLT) and ancillary dwellings. It is quite ironic therefore that a recent main residence [...]
