- Practice Notes
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- Resources for charities
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- How is an IIP trust, created by will in 1958, treated, for IHT purposes, and can a claim for the transfer of unused NRB be made when the surviving spouse dies?
- Is the perpetuity period of a trust set up under a deed of variation the date of death or the date of the variation?
- Can a beneficiary lend money to a trust?
- Where the value of a property in H's estate was insufficent to satisfy a NRBDT but the property has increased by the time W dies, does this mean there is any unused NRB in H's estate?
- How can an appointment of a director of a charitable company be challenged?
- Venture capital schemes: draft legislation to implement March 2015 Budget announcements published for consultation
- Private Client news round-up to 26 March 2015
- Respondents back rewritten charity trustee guidance
- Moreland (PO-2087): death benefits: pension provider's decision-making process "flawed" and "unreliable throughout"
- Finance Bill 2015 receives Royal Assent
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