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The FTT had to consider whether two sets of paintings, which were gifted by Olive and her late husband Professor James Scott (‘James’) and by Dr Janet Steel (‘Janet’) to James and Olive’s two [...]

A recent case Silber has highlighted the need to evidence all gifts and loans and make it clear whether the transaction is a gift or a loan. This case has highlighted the position on loans at the [...]

 A gift made in contemplation of death (donatio mortis causa) is neither entirely made inter vivos nor testamentary. It must be made in contemplation, though not necessarily in expectation, of [...]