- Practice Notes
- Standard documents and drafting notes
- Standard clauses and drafting notes
- Tax data for individuals and trustees
- Resources for charities
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- Is a specific beneficiary who has a right of occupation entitled to rental proceeds if the property is rented out to someone else?
- Can a will transfer the burden of IHT on a failed PET?
- Where an executor signed a memorandum listing assets to be appropriated to trustees but no transers were made, is the memorandum invalid if the executor had not obtained a grant?
- Can a will provide for a right of occupation of property followed by a discretionary trust of the deceased's interest in the property?
- Can a trust corporation act as executor and give good receipt for land sale proceeds?
- Joint tenant's interest in terminal illness benefit had no value immediately before death (Court of Appeal)
- HMRC publishes amendments to EBTs guidance in Inheritance Tax Manual
- Liechtenstein Disclosure Facility: fourth joint declaration published
- DC pension flexibility: draft Taxation of Pensions Bill published
- Private Client news round-up to 14 August 2014
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