Andrew Hubbard and tax experts from Tolley and LexisNexis examine the key announcements, uncover the details behind the headlines and provide...
HMRC has published Employment related securities bulletin 70 (November 2026)....
This Q&A refers to the meaning of ‘applied for their benefit’ in respect of a disabled person's trust within the meaning of IHTA 1984, s.89....
Private Client analysis: The First-tier Tribunal (FTT) held that Sir John Griffin was domiciled in England for the disputed tax years, notwithstanding...
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...
Historically, English law recognises two types of personal property—rights in possession, ie, tangible things, and intangible legal rights enforceable by action. When was the last time a new category of property was recognised in English law?The Law Commission Report: Digital assets: Final report
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 point
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
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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