Timothy Jarvis (Squire Patton Boggs) reviews lessons from the Upper Tribunal’s decision in Lobler on rectification and mistake
Andrew Goldstone and Sarah Albury (Mishcon de Reya) review the latest developments that matter in the private client arena, including: HMRC’s hat trick of wins in cases against schemes promoted by NT Advisors; a consultation on VCTs; Lobler and rectification for the partial surrender of insurance policies; online filing of IHT accounts from August; and Tager and punitive tax-related penalties
IHT debt rules and Joost Lobler lead the month's roundup of vital issues by Wendy Walton and Matthew Braithwaite
Peter Vaines considers the ‘outrageously unfair’ rules at issue in the Lobler case.
Wendy Walton and Gemma Davies provide an update on recent developments.