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Geoffrey Shindler returns to the question of accountability for regulators
O T
Geoffrey Shindler returns to the question of accountability for regulators
The Office of Tax Simplification (OTS) has published the second part of its report into IHT. Hannah Bates and Russell Kaminski discuss
Oliver Auld examines the limitations of ‘anti-Bartlett’ clauses following Zhang Hong Li v DBS Bank
Nicholas Harries and Charlotte Kynaston explore draft inheritance tax legislation on additions to settlements and transfers between settlements
Sukhninder Panesar looks at recent case law on liability for knowing assistance
Francis Ng outlines a rare modern example of rescission for mistake in hostile proceedings
Will drafters need to be careful of how they frame conditions applying to testamentary gifts. Michael O’Sullivan explains
Ian Blaney and Ben Nichols report on an unusual case that contains a warning for charity trustees of the dangers of adverse possession