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...