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CGT Investors’ Relief

Online Published Date : 06 July 2016 | Appeared in issue: Vol 30 No 05 - 06 July 2016

In his Budget speech the Chancellor reduced the Capital Gains Tax (CGT) rate from 28% to 20%, except for residential property. However, since 2008 there has been a CGT relief under which the rate of CGT has been reduced to 10%. This is the..

Challenging the validity of a Will

Online Published Date : 06 July 2016 | Appeared in issue: Vol 30 No 05 - 06 July 2016

From time to time, a disappointed beneficiary may challenge the validity of a Will, by alleging that the testator lacks capacity to make a Will, that the testator did not know or approve the contents of the disputed Will, or even perhaps that the..

Brexit - A brave new world

Online Published Date : 06 July 2016 | Appeared in issue: Vol 30 No 05 - 06 July 2016

The result of the EU Referendum, in which voters decided that the UK should leave the European Union, is clearly the start of a process which will continue for some time. It may enable English trust law to develop in ways which would increasingly..