Not boring at all...
Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable...
Inheritance tax and trusts
Inheritance tax and trusts
Before death do us part
Assets can be transferred between husband and wife or civil partners or same-sex spouses of the same domicile without at...
A reality check?
Share and business valuers are an odd crowd, which perhaps explains the frisson of excitement in their ranks when the de...
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Emotional distress
On 19 March the chancellor announced a review of deeds of variation in his crackdown on tax avoidance....
Trusted solution
A settlement, or trust, is an arrangement where an individual, the settlor, transfers property to trustees....
Family Fortunes
In recent years we have begun to see the rise of alternatives to trusts in estate planning.
Land in hand
The UK has a pressing need for housing to cope with current and future demand.
Home advantage
As care home fees rise, it is natural that people want to prevent their assets, usually their home, being used to pay fo...
Losing the original
The recent case of Chadda, Nash and Moroney v HMRC [2014] UKFTT 1061 (TC) (Chadda) gives rise to a number of interesting...