Comment
10 May 2013
The new Liechtenstein disclosure facility has caused much concern among tax lawyers but it could seriously help your client, says Rod Smith
Feature
3 May 2013
John Bunker warns of the tax traps when advising on joint ownership of property
Feature
28 February 2013
Manliffe Goodbody shares his tips for advising clients in an increasingly volatile
financial climate
Feature
18 January 2013
Ann Stanyer reviews the draft guidance on a new statutory residence test, the increase in the IHT exemption, and new rules allowing disabled people to qualify as beneficiaries of vulnerable persons trusts
Feature
21 November 2012
HMRC’s crackdown on offshore tax evasion will mean high penalties for those that don’t seek to regularise undisclosed assets, say Charles Gothard and Abigail Nott
Feature
18 September 2012
Simon Blackburn discusses the latest agricultural case law with an account by
Fiona Ashworth on the growing role of women in modern family farm businesses
Feature
13 September 2012
With a review of the LPA system underway, Stewart Stretton-Hill tackles
how to avoid common stumbling blocks when drafting an LPA
Feature
6 July 2012
David Bird reviews new rules on the taxation of business owners,
non-resident individuals, and the introduction of a general ‘anti abuse’ rule,
which he says is likely to have a wide-ranging impact
Feature
1 June 2012
With an increase in the number of estates becoming
subject to litigation, the need to keep accurate accounting
records is greater than ever. Darran Fawcett advises on
the best way to prepare and present the information
Comment
10 May 2012
Lesley King and Peter Gausden
Wildy Simmonds and Hill Publishing, 2011, £29
ISBN: 978-0854900909
Feature
23 April 2012
Susi Dunn considers agricultural property relief from inheritance tax, the costs risks involved in entering into contentious probate proceedings and the reduced IHT rate
Feature
23 April 2012
When dealing with the settlement of a person lacking capacity, the Court of Protection must decide whether it is more appropriate to authorise a trust or appoint a deputy. So, what must it consider to reach a decision? Ruth Hughes reports
Feature
10 April 2012
From new rules allowing charities to run a more effective total return investment policy to a complete reform of the treatment of capital and income, the Trusts (Capital & Income) Bill will provide much-needed clarification for trustees, says...
Feature
3 April 2012
Richard McDermott reflects on lasting powers of attorney in the light of the latest case considering the validity of gifts
Feature
30 January 2012
David Bird reflects on the Gaines-Cooper ruling, HMRC's updated guidance on home loan schemes and capital gains tax relief for the disposal of a main residence
Feature
16 January 2012
What happens to the trust of a surviving spouse who then remarries? Charlotte Reed explains
Feature
1 November 2011
High-net-worth individuals seeking solace from the Gaines-Cooper ruling will be tempted to look at the forthcoming new statutory residence test, but even that will impose strict conditions on tax exiles, say David Anderson and Andinee Pillay...
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