- Practice Notes
- Standard documents and drafting notes
- Standard clauses and drafting notes
- Tax data for individuals and trustees
- Interest rates for private client practitioners
- Resources for charities
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- Is it possible to declare a trust over the benefits of a personal contract?
- Can one PR appropriate property?
- Where the sole surviving proprietor has died but the property remains in her name and that of her husband who predeceased her, do I need to file a Land Registry DJP before the property is sold?
- What are the implications where an estate is held on trust for unspecified charities?
- Can pre-July 2015 LPA forms that have not been executed before July 2015 be submitted for registration?
- Court can extend perpetuity period to 125 years when varying a trust (High Court)
- Taxpayer entitled to treaty relief on Delaware LLC profits (Supreme Court)
- Extended time limit of discovery assessments survives death of taxpayer (First-tier Tribunal)
- Private Client news round-up to 2 July 2015
- HMRC issues reformatted ROPS list, ending temporary suspension
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