i-law

Trusts and Estates

Topic of the month
Divorce settlements and inherited property For most families, divorce will be a major financial, as well as personal disaster. The family’s financial resources will have been barely sufficient to support both spouses, and their children when..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 9 - 01 November 2010
Topic of the month
Divorce settlements and inherited property For most families, divorce will be a major financial, as well as personal disaster. The family’s financial resources will have been barely sufficient to support both spouses, and their children when..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 10 - 01 December 2010
Briefing
Market value at death – do not be intimidated A recent case heard before the Lands Chamber Chadwick (Hobart’s Executors) v HM Revenue and Customs Comrs [2010] UKUT 82 (LC) was won by the taxpayer. This case gives hope to the importance..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 9 - 01 November 2010
Briefing
Market value at death – do not be intimidated A recent case heard before the Lands Chamber Chadwick (Hobart’s Executors) v HM Revenue and Customs Comrs [2010] UKUT 82 (LC) was won by the taxpayer. This case gives hope to the importance..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 10 - 01 December 2010
From the First Tier Tribunal
Julie Butler FCA is the author of Tax Planning for Farm and Land Diversification ISBN: 0754517691 (1st edition) and ISBN: 0754522180 (2nd edition) and Equine Tax Planning ISBN: 0406966540.
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 10 - 01 December 2010
From the First Tier Tribunal
Julie Butler FCA is the author of Tax Planning for Farm and Land Diversification ISBN: 0754517691 (1st edition) and ISBN: 0754522180 (2nd edition) and Equine Tax Planning ISBN: 0406966540.
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 9 - 01 November 2010
From the courts
Mutual Wills The doctrine of Mutual Wills is a long-established, some might say obsolete, feature of the Law of Wills and succession. The doctrine applies when two testators make wills, usually in very similar terms, and there is an agreement..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 9 - 01 November 2010
From the courts
Mutual Wills The doctrine of Mutual Wills is a long-established, some might say obsolete, feature of the Law of Wills and succession. The doctrine applies when two testators make wills, usually in very similar terms, and there is an agreement..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 10 - 01 December 2010
From the courts
Family provision – a claimant fails There have been a number of recent cases in which wills leaving substantial gifts to charities have been successfully challenged by non-charitable beneficiaries. It has almost seemed that the courts, while..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 9 - 01 November 2010
From the courts
Family provision – a claimant fails There have been a number of recent cases in which wills leaving substantial gifts to charities have been successfully challenged by non-charitable beneficiaries. It has almost seemed that the courts, while..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 10 - 01 December 2010
From the First Tier Tribunal
CGT private residence exemption Once again, the First Tier Tribunal has been asked to consider whether a dwellinghouse was the taxpayer’s principal private residence. And, once again, the taxpayer failed to convince the Tribunal that brief..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 9 - 01 November 2010
From the First Tier Tribunal
CGT private residence exemption Once again, the First Tier Tribunal has been asked to consider whether a dwellinghouse was the taxpayer’s principal private residence. And, once again, the taxpayer failed to convince the Tribunal that brief..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 00 No 0 - 01 November 2010
From the First Tier Tribunal
CGT private residence exemption Once again, the First Tier Tribunal has been asked to consider whether a dwellinghouse was the taxpayer’s principal private residence. And, once again, the taxpayer failed to convince the Tribunal that brief..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 10 - 01 December 2010
From the First Tier Tribunal
CGT private residence exemption Once again, the First Tier Tribunal has been asked to consider whether a dwellinghouse was the taxpayer’s principal private residence. And, once again, the taxpayer failed to convince the Tribunal that brief..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 25 No 01 - 01 February 2011
From the First Tier Tribunal
Corporate distributions – capital or income It is important for trustees to decide whether their receipts should be treated as being of an income or capital nature. In the case of the traditional life interest trust, the question decides..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 9 - 01 November 2010
From the First Tier Tribunal
Corporate distributions – capital or income It is important for trustees to decide whether their receipts should be treated as being of an income or capital nature. In the case of the traditional life interest trust, the question decides..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 00 No 0 - 01 November 2010
From the First Tier Tribunal
Corporate distributions – capital or income It is important for trustees to decide whether their receipts should be treated as being of an income or capital nature. In the case of the traditional life interest trust, the question decides..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 10 - 01 December 2010
From the First Tier Tribunal
Corporate distributions – capital or income It is important for trustees to decide whether their receipts should be treated as being of an income or capital nature. In the case of the traditional life interest trust, the question decides..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 25 No 01 - 01 February 2011
Topic of the month
Interest in possession trusts Up until March 2006, it was a fundamental principle of inheritance tax, that the beneficiary of settled property, who was entitled to an interest in possession, was to be treated as beneficially entitled to the settled..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 25 No 01 - 01 February 2011
Topic of the month
Interest in possession trusts Up until March 2006, it was a fundamental principle of inheritance tax, that the beneficiary of settled property, who was entitled to an interest in possession, was to be treated as beneficially entitled to the settled..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 9 - 01 November 2010
Topic of the month
Interest in possession trusts Up until March 2006, it was a fundamental principle of inheritance tax, that the beneficiary of settled property, who was entitled to an interest in possession, was to be treated as beneficially entitled to the settled..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 00 No 0 - 01 November 2010
Topic of the month
Interest in possession trusts Up until March 2006, it was a fundamental principle of inheritance tax, that the beneficiary of settled property, who was entitled to an interest in possession, was to be treated as beneficially entitled to the settled..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 10 - 01 December 2010
Briefing
CGT entrepreneurs’ and other reliefs In general, the capital gains tax (CGT) system seems to treat trustees more harshly than it treats individuals. Most obviously, all the trustees’ chargeable gains (less an annual exemption which is..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 00 No 0 - 01 November 2010
Briefing
CGT entrepreneurs’ and other reliefs In general, the capital gains tax (CGT) system seems to treat trustees more harshly than it treats individuals. Most obviously, all the trustees’ chargeable gains (less an annual exemption which is..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 10 - 01 December 2010
Briefing
CGT entrepreneurs’ and other reliefs In general, the capital gains tax (CGT) system seems to treat trustees more harshly than it treats individuals. Most obviously, all the trustees’ chargeable gains (less an annual exemption which is..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 25 No 01 - 01 February 2011
Briefing
CGT entrepreneurs’ and other reliefs In general, the capital gains tax (CGT) system seems to treat trustees more harshly than it treats individuals. Most obviously, all the trustees’ chargeable gains (less an annual exemption which is..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 9 - 01 November 2010
Briefing
CGT – gains and losses in 2010-11 Capital gains tax has been in force for 45 years. Practitioners who have been involved with the tax throughout that period may have a strong sense of ‘what goes round comes round’. When the tax..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 10 - 01 December 2010
Briefing
CGT – gains and losses in 2010-11 Capital gains tax has been in force for 45 years. Practitioners who have been involved with the tax throughout that period may have a strong sense of ‘what goes round comes round’. When the tax..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 25 No 01 - 01 February 2011
Briefing
CGT – gains and losses in 2010-11 Capital gains tax has been in force for 45 years. Practitioners who have been involved with the tax throughout that period may have a strong sense of ‘what goes round comes round’. When the tax..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 9 - 01 November 2010
Briefing
CGT – gains and losses in 2010-11 Capital gains tax has been in force for 45 years. Practitioners who have been involved with the tax throughout that period may have a strong sense of ‘what goes round comes round’. When the tax..
Online Published Date:  08 December 2010
Appeared in issue:  Vol 00 No 0 - 01 November 2010
Briefing
Review of tax reliefs The office of Tax Simplification, part of the Treasury, has been reviewing tax reliefs. They have published on their website a list of over one thousand tax reliefs they have identified www.hmtreasury...
Online Published Date:  08 December 2010
Appeared in issue:  Vol 00 No 0 - 01 November 2010
Briefing
Review of tax reliefs The office of Tax Simplification, part of the Treasury, has been reviewing tax reliefs. They have published on their website a list of over one thousand tax reliefs they have identified www.hmtreasury...
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 10 - 01 December 2010
Briefing
Review of tax reliefs The office of Tax Simplification, part of the Treasury, has been reviewing tax reliefs. They have published on their website a list of over one thousand tax reliefs they have identified www.hmtreasury...
Online Published Date:  08 December 2010
Appeared in issue:  Vol 25 No 01 - 01 February 2011
Briefing
Review of tax reliefs The office of Tax Simplification, part of the Treasury, has been reviewing tax reliefs. They have published on their website a list of over one thousand tax reliefs they have identified www.hmtreasury...
Online Published Date:  08 December 2010
Appeared in issue:  Vol 24 No 9 - 01 November 2010

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