Spouses, civil partners and cohabitants

House of Lords resume examination of Mental Health Bill

Court of Protection makes anticipatory declarations regarding care in case of fluctuating capacity (Oldham MBC v KZ & Others)

The following Private Client news provides comprehensive and up to date legal information on Court of Protection makes anticipatory declarations regarding care in case of fluctuating capacity (Oldham MBC v KZ & Others)

Question of the week: Where the deceased made lifetime gifts in the seven years before their death in excess of the nil rate band, does the annual exemption and the nil rate band apply to the failed PETs before IHT taper relief is calculated?

Question of the week: Where the deceased made lifetime gifts in the seven years before their death in excess of the nil rate band, does the annual exemption and the nil rate band apply to the failed PETs before IHT taper relief is calculated?

FTT decides that IR35 does not apply to consideration attributable to exploitation of image rights (Bryan Robson Ltd v HMRC)

The following Tax news provides comprehensive and up to date legal information on FTT decides that IR35 does not apply to consideration attributable to exploitation of image rights (Bryan Robson Ltd v HMRC)