2024

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Over-egging it
When one reads an article concerning taxation in the national press it is rare for it not to…
Self Harm
There has been much discussion of the economic effects of the changes which the Government proposes in replacing…
A Life-Line?
A curious question of construction may extend the application of Business Property Relief.
Look before you leap
The Government’s proposed reduction of Agricultural Property (‘APR’) and Business Property (‘BPR’) Relief has caused wholly understandable consternation…
Idleness, incompetence and contempt for the public
The Government’s expenditure on HMRC is being wasted. Even in receiving information of tax evasion from the public,…
Education?, Education?, Education?
The Family Tie in the SRT is less straightforward than one might think.
What is a Variation of a Will?
We discuss the legal nature of a 'variation' of a will.
‘And if a stranger sojourn with thee in your land, ye shall not vex him …’
The Government’s decision to abolish the fiscal reliefs given to non-doms seems to be based on the OBR’s…
Tolley’s Estate Planning 2023-24
Tolley's Estate Planning written by Sharon and Simon McKie