TECHNICAL MATTERS – APRIL 2015

SUMMARY

  • UTT confirms partial encashment “mistake” can be rectified
  • Court of protection to appoint guardians to manage the affairs of missing persons
  • Insurance contract law reform – insurable interest consultation
  • Guidance post Horton v Henry
  • HMRC launches latest disclosure campaign aimed at residential landlords
  • Final regulations and guidance published on the additional ISA allowance for a surviving spouse
  • Charity lump sum death benefit

 

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