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    Article Category

    Monthly Archive for: "December, 2021"
     Don’t Lose The Keys To Your Digital Estate

    Don’t Lose The Keys To Your Digital Estate

    December 15, 2021

    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.

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       Book Review: Tolley’s Taxwise 2021-22 Part II by Donald Pearce-Crump

      Book Review: Tolley’s Taxwise 2021-22 Part II by Donald Pearce-Crump

      December 13, 2021

      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 [...]

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         A French Will Must Be Written In A Language That The Testator Understands

        A French Will Must Be Written In A Language That The Testator Understands

        December 10, 2021

        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.

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           The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021

          The Inheritance Tax (Delivery of Accounts) (Excepted Estates) (Amendment) Regulations 2021

          December 7, 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.

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             The Ancillary Dwelling and Main Residence Relief for CGT

            The Ancillary Dwelling and Main Residence Relief for CGT

            December 6, 2021

            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 [...]

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