Financial Services & Tax

Articles

Unlocking the value

Research or valuation of a chattel that increases its value ?is grounds for lien. Ruth Hughes considers the judgment ?in Spencer v S Franses Ltd

Counting the cost

Lyssa Barber considers the impact on the investment industry of the retail distribution review

Compare the market

How will a non-recoverable regime affect the before and after-the-event insurance markets? Helen Smith reports

Fields of gold

Is farmland a good investment? Chris Belcher considers the pros and cons for private clients

Advising a prospective company director

Practitioners should ensure prospective directors know their duties – and highlight the consequences of failing to meet them, say Jonathan Silverman and John Abbott

Over-inflated assets

HMRC's proposals for the pre-eminence scheme are more likely to cause a whimper than a bang, says Simon Weil

Art works

Releasing works of art to the nation under the conditional exemption scheme helps maximise their true worth in a ?tax-efficient manner, say Fiona Graham and William Hadley

Safety net

Kasia Oberc considers how personal representatives and trustees can protect themselves against the risks associated with distributing an estate