July 26, 2017
Fowle play? Disputed inheritance claims
Testamentary freedom has long been an established part of the English legal system. Unlike...
June 27, 2017
T’int right, T’int fair, T’int proper! The importance of a valid will
Issues of succession. The obituaries of the late Lord Braybrooke reported that the title...
April 4, 2017
The Annual Tax on Enveloped Dwellings 2017/18: action required!
The Annual Tax on Enveloped Dwellings (ATED) regime came into force on 1 April...
March 30, 2017
Let’s get Sirius
It was recently reported that Sirius Minerals is to move from the Alternative Investment...
March 29, 2017
Owens v Owens: CGT on divorce
The recent Court of Appeal decision in Owens v Owens [2017] EWCA Civ 182...
March 21, 2017
Gulliver’s Travel: reliance on domicile (and other) determinations
Stuart Gulliver is the well-known Group Chief Executive of HSBC. His business career has...
March 15, 2017
Gifts in memoriam
For some years now a reduced rate of IHT (36%) has applied to estates...
February 16, 2017
Classic error: penalty procedure
Classic Land and Property Ltd [2016] TTFT2 was on the face of it an...