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- If a non-UK domiciled spouse elects to be treated as UK domiciled for IHT purposes, will the full spouse exemption only be available if the UK domiciled spouse dies first?
- What action can be taken to resolve a dispute between two executors who refuse to enter into mediation?
- Do all of a charity's activities have to pass the public benefit test?
- Is it possible to use two years' annual exemption in addition to an exemption for a gift in consideration of marriage?
- How should estate accounts reflect payments by beneficiaries into the estate?
- House of Lords Select Committee publishes progress report on Mental Capacity Act 2005 recommendations
- Rectification on grounds of mistake available for partial surrender of insurance policies (Upper Tribunal)
- Community Amateur Sports Clubs: guidance notes updated for April 2015 changes
- IHT: HMRC publishes draft regulations providing for online delivery of information
- Law Commission consults on technical charity law reform issues
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