Financial Services & Tax

Articles

Cinderella trusts

A&M trusts will disappear in April 2008. This may seem a long way away, but lawyers need to start reviewing their clients' investment options now, says Steven Heller

Update: agriculture

William Barr looks at inheritance tax and agricultural property relief after Antrobus 2, and McKenna

ASBO 'victim'

For a person to behave in an anti-social manner, does a potential victim need to be present? Philip Rule reports

Update: wills & trusts

Catherine McAleavey and Catherine Sanders discuss Inheritance (Provision for Family and Dependants) Act 1975, severance of joint tenancy by will, contract to make a will, capacity for severance of joint tenancy, Finance Act 2006 changes, trustee exemption clauses and Re Hastings-Bass

After the event

Are staged ATE insurance premiums a risky business? asks Amanda Shearer

Why ATE?

After the event insurance has had a bad press, but Brian Dunk says it is a perfectly good way of funding private litigation, provided a few simple principles are followed

Drawing the line

In boundary disputes where the original conveyance is not clear, the Court of Appeal has ruled that subsequent conduct can be taken into accounts. Daniel Gatty explains

Online shopping

As Christmas looms and online shoppers flex their credit cards, Nigel Miller warns e-traders to avoid non-compliance with distance selling rules