The trustees of a discretionary settlement made capital appointments of shares in an unquoted non-trading company to two adult beneficiaries in 2001-02. Large pregnant gains were deferred by holdover...
My client was working as a contractor through his own 'one-man' company, but has recently started to work for a company in Dubai. The company is based there and he will be working there, probably for...
My clients are two medical doctors who are husband and wife and who are about to sell their former surgery. This was purchased as a surgery in 1983 and used by the practice until 2001, when a...
When Mr A died in April 1998, his estate included a cottage, valued then at £50,000, which had for many years been occupied rent-free by the family gardener. The cottage was left on trust to the...