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- When is income payable to the life tenant under trusts of specific assets and of part of residue?
- Is the test for capacity to make a loan different from the test that applies for lifetime gifts?
- How do we value for inheritance tax purposes the deceased's ownership of freehold and leasehold interests in these circumstances?
- Can land be left in a will subject to the condition that it cannot be sold until the beneficiary marries?
- Is the EU Succession Regulation relevant to Polish nationals who are likely to die habitually resident in the UK?
Visit our Brexit landing page for a collection of content on the legal implications of the UK’s decision to leave the EU.
- Taxation of non-domiciled individuals: further consultation published
- OPG's approved security bond supplier changing on 1 October 2016
- Taxation of savings: Council approves conclusion of Agreement with Andorra
- New inquiry into the legislative process announced by House of Lords Constitution Committee
- Board minutes: ICSA guidance on minute taking
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