Blog
From Certificates to Belief Statements: The CPS and the Limits of Forum Bar Intervention
Rebecca Niblock
22 March 2018
Brexit et domicile : ressortissants européens – exercez votre choix avant que le gouvernement ne le fasse à votre place
Pour la plupart des non-ressortissants britanniques résidant au Royaume-Uni, résoudre le concept anglais de domicile n’est pas leur priorité. Pour de nombreuses personnes ce devrait pourtant être le cas.
12 March 2018
Brexit and domicile: EU nationals - exercise your choice before the government does it for you
For most non-UK nationals resident in the UK, having to grapple with the English concept of domicile may not be top of their priorities. But for many, it should be.
6 March 2018
“But you promised me!” – Are promises enough when someone passes away?
The recent judgment in the case of Habberfield v Habberfield [2018] EWHC 317 Ch is another of a growing number of judgments in which the claimant (and disappointed beneficiary) has pursued a claim on the grounds of proprietary estoppel.
1 March 2018
A renaissance for mutual wills?
Bernard and June Clark were a Thatcherite success story; they exercised their right to buy their council house and created a nest egg. Perhaps for the first time in their family history, there was something to pass on to their nearest and dearest.
26 February 2018
IHT and CGT - uncomfortable bedfellows? Don’t overlook possible Capital Gains Tax exposure in your Inheritance Tax Planning
Inheritance tax (IHT) and Capital Gains Tax (CGT) share the handle of 'capital' taxes. They have an uneasy relationship. They’re comfortable when doing their own thing; CGT a charge on capital profits, IHT a levy on the value in a deceased’s estate. But there are many occasions when they both come into play, giving both opportunities for effective planning and expensive traps for the unwary.