- Practice Notes
- Standard documents and drafting notes
- Standard clauses and drafting notes
- Tax data for individuals and trustees
- Resources for charities
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- On the death of a tenant in common, should we use a TR1 or an AS1 and how do we protect the beneficiaries against dealings by the surviving co-owner?
- Is a gift in a will to an unregistered charity subject to IHT?
- Where executors assent a property to a beneficiary in exchage for an indemnity or subject to a charge, will this be viewed as chargeable consideration for SDLT purposes?
- How do joint tenants bind each other to leave the property to all their children in equal shares yet retain sufficient flexibility to enable the survivor to buy a replacement property?
- How can I check the validity of a power of attorney that has not been registered?
- Test for testamentary capacity: not a test of memory and not extending to understanding collateral consequences (Court of Appeal)
- Private Client news round-up to 17 April 2014
- Directive amending EU Savings Directive published in Official Journal
- HMRC publishes further guidance on payments of "trail commission"
- Accountants not negligent for failing to refer client to non-dom specialist (Court of Appeal)
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