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Change to approach for availability of Business Property Relief (‘BPR’) for furnished holiday lets
Posted on 24 Apr 2012 in Legal Updates
In the case of Pawson (deceased) v HMRC, heard earlier this year, the First-tier Tribunal ruled that a property let as a holiday cottage for BPR. To ...
Change to approach for availability of Agricultural Property Relief (‘APR’) for farmhouses
Posted on 24 Apr 2012 in Legal Updates
There were two significant cases concerning APR last year, RCC v Executors of Atkinson and Golding v HMRC.
APR is available on properties on ...
The latest on the regulation of will writers
Posted on 24 Apr 2012 in Legal Updates
Property Ownership between cohabitants
Posted on 24 Apr 2012 in Legal Updates
Regular readers may recall we reported on the decision in the case of Jones v Kernott in the early part of 2010.
Intestacy and Family Provision
Posted on 24 Apr 2012 in Legal Updates
Welcome to Ian
Posted on 24 Apr 2012 in Legal Updates
Harmonisation of Succession and Inheritance Tax across Europe
Posted on 24 Apr 2012 in Legal Updates
Inheritance Tax – feeling charitable?
Posted on 24 Apr 2012 in Legal Updates
The impact for private clients of the Budget 2012
Posted on 24 Apr 2012 in Legal Updates
It is fair to say that the 2012 Budget was divisive, with the media typically sensationalising the Chancellor’s reduction of the 50% rate of income ...
Pawson v HMRC
Posted on 24 Apr 2012 in Legal Updates
The First-Tier Tribunal (FTT) came to a surprising conclusion when deciding the case of Pawson v HM Revenue & Customs (HMRC) which could prove ...
