- 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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- Does judicial separation mean inheritance tax spouse exemption and transferable nil rate band cannot be used?
- Can I act for a father who wishes to appoint his son as his attorney under an LPA if I already act for the son?
- Do you have a precedent for the remaining trustee to appoint a new trustee in place of a trustee who has died?
- Do you have guidance for completing IHT forms where the deceased jointly owned properties subject to a mortgage?
- Is it possible to apply for a will to be rectified prior to the grant of representation?
- Directive amending EU Savings Directive published in Official Journal
- Accountants not negligent for failing to refer client to non-dom specialist (Court of Appeal)
- Application to dispense with service not subject to best interests test (Court of Protection)
- Gains made on mixed-use assets cannot be apportioned between business and non-business use for EIS relief purposes (Upper Tribunal)
- HMRC announces Second Incomes Campaign
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