The judgement in Clitheroe v Bond (2020) breathes new life into the Banks v Goodfellow test but also highlights the difficulty in the application of any defined test when it comes to matters of mental capacity. The case also highlights…
Tax and private client
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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
- Budget 2021 - what to look out for
- Wills can now be legally witnessed virtually via video technology
- Covid-19 and Wills: Government confirms Wills can be witnessed by video link
- How could Covid 19 affect my Tax Residency Status?
- 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’
- Imminent changes to employment law
- 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
- Owens v Owens: Solicitors reconsider their approach to 'behaviour' in divorce cases
- Budget 2018 - What does it mean for individuals?
- Unexplained Wealth Orders - A presumption of guilt?
- Tax Journal: The trust registration service one year on
- What first-time buyers need to know about conveyancing
- IR35 – The conundrum continues...
- High Court rejects trustees’ 'hopeless arguments' against disclosing information to trust beneficiaries
- GDPR - What happens after 25 May?
- 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- The perils of an outdated will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
- Residence Nil Rate Band (RNRB) - Additional points to remember
- Supreme Court unanimously allows the charities’ appeal in Ilott v The Blue Cross & Others
- Landlords discriminating against tenants under the ‘right to rent’ scheme
- Key points from the Spring Budget 2017
- Digital assets in wills
- Residence Nil Rate Band - Where are we?
- Non-dom reforms: April 2017
- Tax and Private Client newsletter - 2017
- Key points from the Autumn Statement 2016
- EU succession rules
- Lasting powers of attorney for health, care and financial decisions
- 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
- Tax and Private Client newsletter - 2013
- 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
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