- 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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- What are the tax consequences of a bare trust including unborn children?
- How can a life tenant give up their interest so as to end the trust?
- Declaration of trusts over an equitable share of property
- Court of Protection: Does the applicant have a right to appeal the judge's order on costs and does she need leave to appeal?
- Is the Apportionment Act 1870 relevant for income tax purposes if not disapplied?
- HMRC consults on IHT exemption for emergency service workers
- Law Commission to start work on reform of the law of wills in early 2015
- More rigorous test applies when validating administration expenses in potentially insolvent estate
- OECD releases full version of global standard for automatic exchange of tax information
- Consultation on employee shareholding vehicle (safe harbour trust) published
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