- Practice Notes
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- Standard clauses and drafting notes
- Tax data for individuals and trustees
- Resources for charities
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- LPA: Where the two original attorneys are appointed jointly and severally, how should I express the appointment of a replacement attorney to act jointly and severally with the remaining attorney?
- What rate of interest is payable on pecuniary legacies that are paid late?
- Can a charitable trust or charitable unincorporated association re-structure as a community interest company (CIC)?
- Can a company grant a lasting power of attorney?
- Where a will contains no power to advance capital to the life tenant, can a post death variation be used to add such a power?
- Draft Scotland Bill legislation: private client implications
- Private Client news round-up to 22 January 2015
- Charity Commission issues new guidance on use of charity tax reliefs
- HMRC expands non-resident trusts guidance in Trusts, Settlements and Estates Manual
- Remittance basis charge: consultation on minimum claim period
Read our analysis of the impact on your practice area or sector.