A Testament to Legal Differences
DEBATES on next year’s referendum on Scottish independence seem to be in the headlines every other day but, on matters legal, Scotland has, of course, always marched to the beat of its own drum - published in the Scotsman on 18 November 2013
A further attack on Trusts...?
Rumours are surfacing that the Autumn Statement will see the introduction of new rules governing the inheritance tax regime that applies to trusts. The move is apparently driven by the desire to ease the administrative burden of trustees, but the Treasury may also take this opportunity to close some gaps in the existing legislation and increase the tax take.