- 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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- Is a deputy personally liable under a contract entered into on behalf of P?
- Will a gift of a share of residue lapse or pass under the intestacy rules where the beneficiary has predeceased?
- Can the PRs use their own annual exemption for CGT to set against pre-death gains of the deceased?
- Where the donees of an EPA are refusing to pay council tax, can the Council apply to court for a liability order and in whose name should the summons be issued? Does the bankruptcy of one of the attorneys alter the position?
- Is it possible to vary a loan waiver in a will?
- Agreement on application of UK/Netherlands double taxation treaty to common investment funds
- Community Amateur Sports Clubs: consultation on new qualifying conditions
- Private Client news round-up to 16 October 2014
- Council of the EU adopts OECD model for automatic exchange of tax information
- Taxation of Pensions Bill 2014-15 introduced into Parliament
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