A recent case, which has been given the green light to proceed to the Supreme Court, has sparked much debate around its potentially corrosive effect on testamentary freedom. Background to the case is covered in detail below, but if you…
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- Clitheroe v Bond  - Testamentary capacity revisited?
- The Trust Registration Service (TRS)
- Tax Day 2021 – Don’t Worry About Blinking, There Isn’t Much To Miss
- Reduced rates of SDLT for residential properties
- New SDLT Surcharge for Non-UK Resident Purchasers of UK Residential Property
- Budget 2021 – Key points
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- Wills can now be legally witnessed virtually via video technology
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- Covid-19 Update: HMRC provide further time for second property purchasers to reclaim the higher rates of SDLT
- Appointing a Guardian for your minor children – What do you need to know?
- Healthcare briefing - A call for change: a commissioner for older people?
- Ending the blame game: new legislation introducing ‘no-fault divorce’
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- The deadline for filing and payment window of Stamp Duty Land Tax is changing on 1 March 2019
- EU Settlement Scheme - Who needs to apply and how?
- Tax and Private Client newsletter - January 2019
- An update on Owens v Owens - The difficulty in divorce
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- Unexplained Wealth Orders - A presumption of guilt?
- Tax Journal: The trust registration service one year on
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- High Court rejects trustees’ 'hopeless arguments' against disclosing information to trust beneficiaries
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- Tax and Private Client newsletter – Spring 2018
- Landmark judgment in support of testamentary freedom - Ilott v Blue Cross & Others
- No right to bring Inheritance Act claim on behalf of deceased claimant
- The perils of an outdated will
- Principle of mutual wills trumps widow’s 13 wills
- Tax Journal - Tax liability on the gift of (ungiven) objects
- Establishing a beneficial interest in property
- Tax and Private Client newsletter - Summer 2017
- How to handle the residence nil rate band
- Finance Bill 2017 - Dropped by Select Committee
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- Supreme Court unanimously allows the charities’ appeal in Ilott v The Blue Cross & Others
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- Key points from the Spring Budget 2017
- Digital assets in wills
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- Non-dom reforms: April 2017
- Tax and Private Client newsletter - 2017
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- EU succession rules
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- Problems with family contributions towards the purchase of a family home on divorce or separation
- Tax and Private Client newsletter - 2016
- Ten year inheritance dispute to be determined in UK Supreme Court
- Tax and Private Client newsletter - 2015
- Inheritance tax planning
- Tax and Private Client newsletter - 2014
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- Do you know your domicile?
- Normal Expenditure out of Income Exemption
- Tax planning with property
- Tax and Private Client newsletter - Autumn 2012
- Changes to the Remittance Basis of taxation
- Budget Briefing 2012
- Is my trust protected if I get divorced?
- Tax and Private Client newsletter - Spring 2012
- Tax and Private Client newsletter - 2011
- Taxation of non-domiciled individuals
- The proposed statutory definition of tax residence
- Can you disclose your tax irregularities, if you are not a plumber?
- Budget Briefing 2011
- Making a Will - a matter of choice
- Lasting Powers of Attorney
- Spousal Bypass Trust
- Wills Questionnaire
Settlement Packages – Are they taxable? Changes to Stamp Duty Land Tax (‘SDLT’) Charitable legacies: Wills and Deeds of Variation Changes to Capital Gains Tax – Impact on Non-Residents Changes to Main Residence Relief – Residents and Non-residents New Notary Public…
Inheritance tax planning is no longer the exclusive domain of the very wealthy. The sustained increase in property prices has made it probable that many homeowners who may not have previously considered inheritance tax planning to be necessary, will now…
Why is it important to know your domicile? Domicile is a critical aspect in establishing the extent to which an individual is liable to UK taxation. Domicile, together with the concepts of residence and ordinary residence, is used to ascertain the…
Introduction This exemption applies where the taxpayer can show that a gift (transfer of value) meets all three of the following conditions: 1) It formed part of the transferor’s normal expenditure, 2) It was made out of income, and 3) It left the transferor…
Leading tax and legal experts agree that a family home should only form part of an inheritance tax planning exercise as a last resort. Wherever possible, it is usually preferable to look towards other asset classes when considering planning of…
Substantive changes have been proposed to the UK taxation of international individuals. This briefing note is designed to highlight the recent changes made and proposals afoot. Changes to the Remittance Basis of taxation On the 28th May 2012 HMRC issued an Information…