30 July 2010 | Iain Donaldson
In the case of Perrins v Holland, Mr Perrins lost mental capacity between the time of giving instructions to his lawyers as to the contents of his will and actually executing it. The Court of Appeal...
Tags on this discussion: HMRC mental capacity act Mental incapacity tax Taxation Wills
27 July 2010 | James Odds
That’s what the latest offering from the Treasury looks like it is asking. “Government invites views on tax policies” at first glance looks like a great opportunity for all. In practice, it’s...
Tags on this discussion: HMRC tax Taxation
19 July 2010 | James Odds
Nobody likes inheritance tax. It is a tax on wealth which has already been taxed in the lifetime of the deceased, and reduces the amount which can be left to the next generation. This blog examines...
Tags on this discussion: business HMRC Inheritance Tax tax Taxation
11 June 2010 | Shimon Shaw
The CBI have sent an open letter to Chancellor George Osborne stating their concerns about the proposed rise to CGT in the forthcoming emergency budget on 22 June.
The CBI argues that decreasing the...
Tags on this discussion: CGT HMRC tax Taxation
7 June 2010 | Stephen Carew
The case of Leonard Kernott v Patricia Jones (2010) EWCA Civ 578 is another timely reminder that those purchasing property jointly should give consideration as to how the property should be held prior...
Tags on this discussion: beneficial ownership declaration of trust joint ownership Jones v Kernott Stack v Dowden tenants in common
2 June 2010 | Jeremy Abraham
Short of tatooing on foreheads, the Court of Appeal judgment handed down in Jones v Kernott [2010] EWCA Civ 578, represents the best reminder of the law relating to joint ownership of property, most commonly applicable...
Tags on this discussion: beneficial ownership declaration of trust joint ownership joint tenants Jones v Kernott Stack v Dowden tenants in common TLATA
26 May 2010 | Shimon Shaw
By now you'll have heard that capital gains tax (CGT) is on the rise. Assuming that the Government don't propose retrospective legislation, you've probably got until 22 June to sort yourself out and crystalise...
Tags on this discussion: 22 june Capital Gains Tax CGT Chancellor emergency budget George Osborne HMRC tax Taxation
17 May 2010 | Shimon Shaw
For many years, the OECD have been at the vanguard of the international campaign against tax havens. This has been particularly visible since the G20 meeting in London last year. As can be seen from...
Tags on this discussion: G20 OECD offshore tax Tax Planning Taxation Trusts white list
14 April 2010 | Faiza Ahmad
Currently, to be an Assured Shorthold Tenancy the annual rent under the tenancy must be less than £25,000 per annum. This threshold will increase to £100,000 with effect from 1 October 2010 . The statutory...
26 February 2010 | Shimon Shaw
The last decade saw the rise of the private buy to let landlord. Many of these properties are jointly owned by spouses or civil partners. Without proper tax advice, the rental income will default to...
Tags on this discussion: buy-to-let HMRC property tax Tax Issues Taxation