CPDcasts

Wednesday, 12th December 2007

The website, http://www.cpdcast.com is a way to obtain CPD points. I have contributed, with a talk on trusts. Until the end of 2007 you will be able to obtain a free sample. As George Roberts told me:

“Everybody who signs up can get a CPDcast of their choice for free. This is simply done by entering 9707 when they ‘download the podcast by promotional or redeeming code’ at the point of sale.”

Occupation of dwelling house by a beneficiary

Wednesday, 12th December 2007

In a recent request for clarification by STEP and CIOT, HMRC were asked to clarify a number of issues in relation to SP 10/79 (powers for trustees to allow a beneficiary to occupy a dwelling-house), having regard to the provisions of Schedule 20 of the Finance Act 2006. HMRC have responded and they have agreed that the responses can be published. I set them out in full:

Guernsey’s new taxation regime

Monday, 10th December 2007

The proposals discussed here have now been approved by Guernsey States.

*** update *** the relevant links on Careys website are now

http://www.careyolsen.com/downloads/co100563.pdf

http://www.careyolsen.com/downloads/co100565.pdf

Blackman v Man

Saturday, 8th December 2007

[2007] All ER (D) 118 (Dec); 7 December 2007; Chancery Division; Sir Donald Rattee

A testatrix left a substantial legacy to a couple who had been involved in running a chinese restaurant. The couple had been described by the testatrix as her best friends.

Kostic v Chaplin

Saturday, 8th December 2007

[2007] All ER (D) 119 (Dec); [2007] EWHC 2909 (Ch); 7 December 2007; Chancery Division; Henderson J

A testator bequeathed £8m to the Conservative Party Association (”the CPA”). After a challenge against the validity of his will, it was held that the testator lacked testamentary capacity to make the will. This decision concerned the question of costs. Read more