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The following Tax news provides comprehensive and up to date legal information on FTT considers late appeal applications (Stenhouse and another v HMRC; Abbey Healthcare (East Kilbride) Ltd and others v HMRC)
The following Private Client news provides comprehensive and up to date legal information on IHT not due on failed EBT Bonus scheme (Tonkin v HMRC)
The following Private Client news provides comprehensive and up to date legal information on Contracts between family members—capacity—unjust enrichment (Rogers v Wills)
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...
Temporary repatriation facility—FAQsFor a summary of the changes to the taxation of non-domiciled individuals and the abolition of the remittance basis of taxation from 6 April 2025, see Practice Note: The abolition of the remittance basis of taxation from 2025–26. For information on the remittance
Private client and private international law—summary of main principlesWhat is private international law?The branch of English law known as private international law (PIL) (or the conflict of laws, in contradistinction to both the ordinary local or domestic law of England and public international
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some
Contributory negligence in personal injury claimsContributory negligence is a partial defence which can lead to a discount in damages.Other defences may also be relevant. See Practice Notes: Did the claimant consent to the risk of injury? and Was the claimant involved in an illegal activity?If a
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