- Practice Notes
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- Standard clauses and drafting notes
- Tax data for individuals and trustees
- Resources for charities
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- When the tenant of a long leasehold property dies, what happens to their interest if the lease has prohibitions/restrictions on assignment?
- Can PRs use the transferable nil rate band of a non-UK domiciled spouse who had no UK assets?
- Can a creditor claim against the PRs if they consider that the deceased's property has been sold at an undervalue?
- Where the executors are refusing to distribute the estate to the deceased beneficiary's estate, what steps can be taken by the beneficiaries of that estate?
- Can one child of an intestate apply for the grant without telling his siblings and what can they do to stop him?
- CGT on disposal of UK residential property by non-residents: consultation response published
- Private Client news round-up to 27 November 2014
- UK resident with no tax credit entitlement deemed to have paid income tax on overseas source dividend (First-tier Tribunal)
- Charity Commission consults on rewritten charity trustees' duties guidance (CC3)
- Social investment tax relief (SITR): social impact contractor accreditation regulations made
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