TECHNICAL MATTERS – APRIL 2016

SUMMARY

    • Government to reform the rules on the taxation of chargeable event gains on part surrenders
    • OPG to review guidance to attorneys on the delegation of investment management
    • Court sets aside a trust on the basis of the settlor’s mistake as to the inheritance tax consequences
    • Government drops ‘granny annexe’ stamp duty hike
    • CGT deferral relief
    • DOTAS – revised draft IHT hallmark published for further consultation
    • Report puts the average price of a basic will at £168
    • Intestacy following the death of a minor child

 

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