- Practice Notes
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- Standard clauses and drafting notes
- Tax data for individuals and trustees
- Resources for charities
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- Unregistered land: Can one of two attorneys appointed under an LPA by the surviving tenant in common give a valid receipt for purchase monies?
- On the severance of a joint tenancy, is there any way you can protect a beneficial share when unequal shares are claimed but not agreed?
- Exempt charities: is an exempt charity eligible for stamp duty land tax (SDLT) charities relief?
- On the death of a tenant in common, should we use a TR1 or an AS1 and how do we protect the beneficiaries against dealings by the surviving co-owner?
- Is a gift in a will to an unregistered charity subject to IHT?
- HMRC's Special Civil Investigations manual archived and new Technical Teams Operational manual published
- Third party information notices were valid despite the subjects of the notice having no right to object (High Court)
- Deutsche Bank and UBS restricted securities scheme appeals decided by Court of Appeal (detailed update)
- Test for testamentary capacity: not a test of memory and not extending to understanding collateral consequences (Court of Appeal)
- Private Client news round-up to 17 April 2014
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