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HARRIET BROWN explains how the adverse tax consequences of a deed of variation were rectified
CRC v Brander (executor of the will of the late fourth earl of Balfour), Upper Tribunal (Tax and Chancery Chamber)
An investment property is to be given by a father to his son. The son and the son’s girlfriend will use the property as their main residence
Enquiry only when significant risk of loss of UK tax
And wine cellars are valued at date of death
If property is left by will into an existing interest in possession pilot trust, will it qualify as an immediate post-death interest?
Ashcroft v Barnsdale and others, High Court (Chancery Division), [2010] EWHC 1948 (Ch)
The beneficiary of a £1 million estate is thinking of making a charitable donation of £100,000. He also has annual employment income of £200,000
Nine documents for discussion and consultation
Re Ahmad (Deceased), Chancery Division
HMRC: 'We do not read more into IHTA 1984, s 105(4)(b) than it says'
A mother transferred her only or main residence into the name of her son in 1999, but has lived in it since then. The property is now to be sold
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