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- Where specific legacies are made subject to IHT, who should pay the IHT, the recipients or the estate?
- Can you provide a Will clause where the Testator wishes to leave 3% of his residuary estate to a beneficiary but capped at £7,000?
- Qualifying IIP: Can the unused nil rate band of the deceased life tenant be used against the value of the trust assets?
- What background information should I include in a deed of retirement where the trust has arisen under an intestacy?
- How should trustees deal with the competing interests of a life tenant and remainderman when exercising their power of advancement?
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- Private Client news round-up to 6 March 2014
- Amended IHT excepted estates regulations in force on 1 April 2014
- Husband's needs override nuptial agreements (High Court)
- Stamp Taxes Bulletin 1/2014: ATED and SDLT on renewable energy
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