Pre-owned assets election regulations
Thursday, 25th October 2007
The Income Tax (Benefits Received by Former Owner of Property) (Election for Inheritance Tax Treatment) Regulations 2007; SI 2007 No 3000
The Treasury have made regulations providing for the manner in which an election Read more
Caton v Goddard
Thursday, 25th October 2007
[2007] All ER (D) 370 (Oct); 24 October 2007; Chancery Division; Briggs J
The solicitor, who attended the 80 year old testatrix and drafted a will for her, was satisfied that she had the necessary capacity to make the will. After the testatrix’ death, a medical expert concluded that, Read more
The capital gains tax campaign
Tuesday, 23rd October 2007
Whereas the inheritance tax changes made by the Pre-Budget Report drew immediate comment and interest (see this post), reaction to the proposed capital gains tax changes is showing a slow but sure buildup. Read more
Cowan v Eisler
Tuesday, 23rd October 2007
[2007] All ER (D) 327 (Oct); 22 October 2007; Chancery Division; Judge Roger Kaye QC sitting as a judge of the High Court
The testatrix made a will in 1991 and then another in 2002. She then executed two codicils, Read more
Burden v United Kingdom
Monday, 22nd October 2007
Having lost in the ECHR ( there is a post about the decision here), the Misses Burden are taking their case to the Grand Chamber. Read more
Non-domiciliaries
Sunday, 14th October 2007
PN01
In the documents accompanying the 2007 Pre-Budget Report and Comprehensive Spending Review, Press Notice PN01 (which is available here) Read more
