December 2015 #172 Issue Archives | Legalease Law Journals

Musings From Manchester: Dual control

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Old Trafford Consulting Ltd | Trusts & Estates Law and Tax Journal | December 2015 #172

Geoffrey Shindler makes a plea for joined-up thinking between HMRC and the government

Inheritance Tax: Less tax is more complexity

Old Square Tax Chambers | Trusts & Estates Law and Tax Journal | December 2015 #172

Mary Ashley takes a look at proposals for the residence nil-rate band

Charities: Going to pot?

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Charles King-Farlow | Trusts & Estates Law and Tax Journal | December 2015 #172

Charles King-Farlow considers the curious decision in Young v AG [2012], which had consequences for the Wedgwood Museum, in the first part of two articles

Joint Tenancies: Presumed missing

Kingsley Napley LLP | Trusts & Estates Law and Tax Journal | December 2015 #172

Sarah Playforth discusses Chadda v HMRC, which shed light on the level of evidence needed to show that there has been a severance

Deathbed Gifts: At a crossroads

Farrer & Co | Trusts & Estates Law and Tax Journal | December 2015 #172

Adam Carvalho and Alice Kendle explore the slippery and amphibious doctrine of donatio mortis causa

Trust Disputes: Shock and ore

Penningtons Manches Cooper LLP | Trusts & Estates Law and Tax Journal | December 2015 #172

Matthew Howson outlines the lessons from Australian case Hancock v Rinehart [2015], which considered fraud on a power and replacement of a trustee

Estate Planning: A penny saved

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Thomas Eggar, part of Irwin Mitchell | Trusts & Estates Law and Tax Journal | December 2015 #172

John Bunker examines ISAs, in particular whether they are transferable to spouses and what this means for estate planning

Trusts & Estates Law and Tax Journal: December 2015 #172