Trusts and Estates

The decision of the Court of Appeal in Northern Ireland in McCall v HMRC (2009) NICA 12 is noted in ‘From the courts’ on page 3. This is an appeal from the Special Commissioners’ decision reported at (2008) SpC 678. The question..

Within the professions, there has been a great deal of debate as to the extent that the Mental Capacity Act 2005 has changed the previous law and practice. It has now been made clear by the High Court that there has been a significant change in the..

At the time of writing, the property and investment markets have fallen significantly from their peak values, and may go even lower. For investment managers, advisers and their trustee clients the scenario is bleak and frightening. However, even..

Readers will be aware that there has been considerable debate about the IHT implications for a landowner, of entering into grazing agreements with owners of livestock. Of course, an owner of grassland may simply let the land to a tenant under a..

In previous issues of Trust and Estates it has been noted that if eg, on the death of the husband he leaves the family home to his widow, s222 (7) TCGA 1992 may restrict the amount of the private residence exemption available to the widow on a..