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Results: 1-10 of 38

Tax man first, family second

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • June 19 2009

The Court of Appeal has ruled that a divorcee must wait until a confiscation order against her husband has been satisfied before she can obtain a financial settlement from him

Inheritance tax: business property relief on a Scottish estate

  • Squire Sanders
  • -
  • United Kingdom
  • -
  • June 30 2009

Another interesting case from the First Tier Tax Tribunal was Fourth Earl of Balfour TC69, which concerned entitlement to business property relief for inheritance tax

IHT and the recession

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • December 8 2009

The recession hasn’t brought much favourable comment, but falling asset values do present opportunities for savings on Inheritance Tax (IHT

IHT nil rate band - don't discard the old will

  • DMH Stallard LLP
  • -
  • United Kingdom
  • -
  • March 1 2010

Retaining records after a person has died is essential in order to be able to demonstrate the amount of Inheritance Tax (IHT) 'nil rate band' that is available on the death of a surviving spouse or civil partner

Legal professional privilege does not apply to any professional other than a qualified lawyer

  • Reed Smith LLP
  • -
  • United Kingdom
  • -
  • November 3 2010

The case of R (on the application of Prudential plc and another) v Special Commissioner of Income Tax and another 2010 EWCA Civ 1094 dealt with Section 20 Notices, served under s.20 Taxes Management Act 1970

Maximising personal allowances and the lower and basic rate tax bands

  • Morton Fraser
  • -
  • United Kingdom
  • -
  • April 7 2011

If you are married or in a civil partnership and either yourself or your spouse civil partner is a non taxpayer, it is worth considering income shifting to utilise both of your personal allowances

BLG Monthly Update

  • Borden Ladner Gervais LLP
  • -
  • Argentina, Australia, Canada, United Kingdom, USA
  • -
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Tax advice and privilege

  • King & Wood Mallesons
  • -
  • United Kingdom
  • -
  • June 7 2011

A Treasury discussion paper is considering privilege in relation to tax advice

Local Government briefing note 12012: Income generation and costs recovered from third parties for legal services

  • Eversheds LLP
  • -
  • United Kingdom
  • -
  • January 12 2012

Local authorities often have the opportunity to recover costs from third parties or generate income by doing third party work

Disclosure of tax avoidance schemes: new guidance issued

  • CMS Cameron McKenna
  • -
  • United Kingdom
  • -
  • June 7 2011

The Law Society has issued a Guidance Note for solicitors, which considers the relationship between solicitors' statutory obligation to disclose tax avoidance schemes to HMRC and legal professional privilege