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Geoffrey Shindler returns to the question of accountability for regulators
Musings from Manchester: Back to basics
Old Trafford Consulting Ltd | Trusts & Estates Law and Tax Journal |
October 2019 #210
IHT simplification: De-toxing tax?
Brabners LLP | Trusts & Estates Law and Tax Journal |
October 2019 #210
The Office of Tax Simplification (OTS) has published the second part of its report into IHT. Hannah Bates and Russell Kaminski discuss
Professional trustees: Managing risk
Charles Russell Speechlys LLP | Trusts & Estates Law and Tax Journal |
October 2019 #210
Oliver Auld examines the limitations of ‘anti-Bartlett’ clauses following Zhang Hong Li v DBS Bank
IHT: Track changes
Macfarlanes LLP | Trusts & Estates Law and Tax Journal |
October 2019 #210
Nicholas Harries and Charlotte Kynaston explore draft inheritance tax legislation on additions to settlements and transfers between settlements
Trusts: Test of dishonesty revisited
University of Wolverhampton | Trusts & Estates Law and Tax Journal |
October 2019 #210
Sukhninder Panesar looks at recent case law on liability for knowing assistance
Mistake and Inheritance Act claims: Unintended consequences
Selborne Chambers | Trusts & Estates Law and Tax Journal |
October 2019 #210
Francis Ng outlines a rare modern example of rescission for mistake in hostile proceedings
Wills: Timed out?
5 Stone Buildings | Trusts & Estates Law and Tax Journal |
October 2019 #210
Will drafters need to be careful of how they frame conditions applying to testamentary gifts. Michael O’Sullivan explains
Charity land: Tomb raider
Lee Bolton Monier-Williams | Trusts & Estates Law and Tax Journal |
October 2019 #210
Ian Blaney and Ben Nichols report on an unusual case that contains a warning for charity trustees of the dangers of adverse possession