Understanding the intricacies of budgets and finance bills is crucial for private client practitioners. This topic provides essential insights into legislative changes and fiscal policies that impact estate planning and wealth management, ensuring you stay ahead in advising your clients effectively.
The Department for Business and Trade is consulting on proposals for a UK corporate re-domiciliation regime....
HMRC has published Issue 141 of the Agent Update, providing a round-up of updates and reminders for tax practitioners....
This week’s edition of Private Client highlights includes: (1) an application by parents to be appointed deputies for personal welfare of an adult...
HM Revenue & Customs (HMRC) has published a policy paper introducing a measure to lower the Making Tax Digital (MTD) for Income Tax mandation...
Nature and classification of trusts—the three certaintiesCertaintyIn order for a settlor to create a private express trust the three certainties must...
ProtectorsWhat is a protector?A protector is a person who holds powers under a trust but who is not a trustee. A protector is a person who is...
Preparing the application form PA1P/PA1A for probate or letters of administrationFORTHCOMING CHANGE: The postal application forms PA1P and PA1A for...
Administration actions—personal representatives and the deceased's liabilitiesAn individual may assume obligations, for example in respect of...
Late payment penalties—inheritance taxWhile interest often accrues on overdue tax, the late payment of certain taxes may also attract a penalty. For information on the interest accruing on overdue tax, see Practice Notes: IHT—payment deadlines on death—Interest on IHT and Interest on late paid
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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