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A playwright has a ‘slave’ contract with his company which owns the copyright to his works. Advice is required as to the valuation of the reversion of the copyrights to his estate on his death as there is concern at the potential tax liabilities which will then arise.
An income tax investigation by HMRC has uncovered an undeclared capital transfer tax liability on a lifetime gift made in 1979. Can HMRC still assess this liability or is it out of time because more than 20 years have elapsed?
Smith and others (SpC 742)
Bhatt v Bhatt and others, Chancery Division, 3 April 2009
A non-resident child aged under 18 has been left a share in the residue of the estate of a person who is not his parent. This is contingent on his attaining the age of 18 and, pending that condition being met, his income share is paid to a parent
Lau (executor of Lau deceased) SpC 740
McCall and another (personal representatives of McClean (deceased)) v CRC, Court of Appeal, 25 February 2009
MARIKA LEMOS analyses the High Court’s decision in Nelson Dance concerning the application of business property relief
£10,000 a year is more realistic, says PwC
MALCOLM FINNEY explains that excluded property is not always as excluded as one might think
CRC v Trustees of the Nelson Dance Family, Chancery Division, 22 January 2009
CHRISTIAN WARD looks at the attractions of flexible reversionary trusts for estate planning
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