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HM Revenue and Customs (HMRC) have issued new draft regulations which are intended to reduce the number of reports which need to be made for Inheritance Tax (IHT) purposes
A recent case, involving the family of a man who died and left his entire fortune to the Conservative Party, illustrates one of the main exceptions which can apply, in cases involving wills, to the normal rule that ‘the loser pays the costs’ of a legal action both their own and those of the winner
This week, HMRC have published more guidance, in ‘answers to questions' form on its website relating to issues arising out of the changes of income tax law relating to domicile which came into effect on 8 April 2008
When promises are made but not kept, the law often provides no redress for the disappointed person, as a recent case involving a couple who looked after a friend demonstrates
