All Private Client Solicitors articles – Page 36
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FeatureMeans to a dividend
From April 2016, the notional 10% tax credit on dividends will end, making way for a new £5,000 tax-free dividend allowance. Steven Holmes and Sharon Ryan explain the tax implications of the changes – and what you can do to mitigate the costs.
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FeatureThe devil’s in the detail
The summer budget this year announced huge changes to how non-doms who are long-term-resident in the UK are taxed. Jo Summers explains the proposals for next year’s Finance Act and what they mean for non-doms
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FeatureContentious probate case law update
As the dust settles on 2015, Roman Kubiak takes a look at some of the most notable recent cases in the contentious trusts and probate field
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AnalysisRectifying the situation
Lesley King considers a recent High Court decision that provides a useful reminder of the availability to trustees of the section 48 procedure under the Administration of Justice Act 1985.
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AnalysisOnly strong evidence can rebut presumption of due execution
The High Court has confirmed existing case law on the level of evidence required to rebut the presumption of due execution of a will that conforms with section 9 of the Wills Act 1837. Lesley King explains more
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AnalysisSpotlight: Autumn Statement 2015
Patrick Connolly explains the key financial planning points from this year’s autumn statement
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FeatureAt a crossroads
A number of factors threaten progress made in reducing old-age poverty. Matt Jones and Ben Franklin explain the challenges we face and outline the International Longevity Centre-UK’s response.
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FeatureA taxing issue
Jo Summers explains the UK’s current position on tax compliance, and what advice you need to give your clients
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FeatureFit for a king?
In the year that Magna Carta celebrates its 800th anniversary, Patricia Wass takes a look at King John’s will and considers how it compares with wills, and the private client practitioner’s role, in the modern day.
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FeatureEmotional rescue
Private client practitioners are skilled at dealing with the legal side of probate, but the emotional side can sometimes be neglected. Richard Roberts explains how he guides his clients through the increasingly complex probate process.
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FeaturePreserve and protect
The Ilott v Mitson judgment has cast doubt on the validity of charitable legacies: is it even worth making a will if it is capable of being ‘rewritten’ by the court? Chris Millward gives the charity sector’s perspective on the Court of Appeal’s verdict.
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FeatureKeep it in the family
Miranda Allardice and Alexander Drapkin discuss the provision for adult children post-Ilott v Mitson and offer some practical ways to reduce the prospects of a successful claim for provision for family and dependants.
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FeatureImmovable object
Dealing with the estates of UK-domiciled deceased persons with immovable property in Ireland can be complex and problematic. Maria Lakes offers guidance on the process, and explains why it is vital not to overlook Irish succession laws.
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FeatureBack to basics: Trusts of land
Andrew Skelly discusses the law relating to trusts of land, the Trusts of Land and Appointment of Trustees Act 1996, and the implications of the recent case of Bagum v Hafiz and Hai on the court’s powers to order sale of land from one joint owner to another.
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FeatureSafe and sound
Are we any nearer identifying an article 5-compliant court process that is fit for purpose? Bethan Harris and Beatrice Prevatt discuss the practical implications of some recent high profile case law on mental capacity and deprivation of liberty.
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FeatureFreedom come?
Succession planning where other European countries are involved is rarely straightforward. Alberto Perez Cedillo explains how the Brussels IV Regulation, now in force, aims to simplify matters, and outlines its key provisions.
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