You may have read that the Government abolished gift duty from 1 October 2011. This has led to the common perception that an individual may now make a gift exceeding…
The High Court decision Wallace v Naknok highlighted some difficulties that can arise when circumstances change following the formation of a Trust. The essential facts of this case are as…
You will undoubtedly be aware that the Government is to abolish gift duty from the 1 October 2011. For those who still have a gifting programme to complete, there is an…
