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A Leolin Price CBE QC (executor and trustee of the estate of the late Hon Mrs Rosalind H Penrose Price CBE) (TC736)
Gold investment; wills and CGT implications; inheritance and CGT shares; and family loan agreements
JOHN WOOLLEY explains the current tax situation applying to lump sum inheritance tax schemes
A UK-domiciled husband is married to a woman who was born in Denmark and may return there should her husband pre-decease her. The wife’s domicile has never been determined
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
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