Draft guidance on transfers of unused nil rate bands
Thursday, 19th June 2008
HMRC have published draft guidance on transfers of unused nil rate bands, which they will incorporate into the Inheritance Tax manual in due course.
Update for TCSPs and ASPs
Thursday, 19th June 2008
Continuing the process of finalising their guidance for registration by TCSPs and ASPs, HMRC have issued recommendations.
Consumer Price Indices - May 2008
Tuesday, 17th June 2008
The consumer price indices for May 2008 have been released by the Office for National Statistics.
TaxHelp for Older People (TOP) webcast
Thursday, 12th June 2008
As part of the Chartered Institute of Taxation’s (CIOT) Tax Advice Week 2008, a podcast has been published with John Whiting speaking to Paddy Millard, Director of TaxHelp for Older People (TOP), about his work with older people on lower incomes.
Advice for Travellers
Monday, 9th June 2008
HMRC have released a new podcast, by HMRC customs expert Mark Fuchter, who explains goods you can, and can’t, bring back from abroad.
Scammell v Farmer
Saturday, 7th June 2008
[2008] EWHC 1100 (Ch); [2008] All ER (D) 296 (May); Chancery Division; Stephen Smith QC, sitting as a High Court judge; Click for the Baiili report
The judge declined to apply the definition of mental capacity contained in the Mental Capacity Act 2005 to the circumstances of the execution of a will in 2003. He said:
