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• Estate planning, IHT and probate
• [29/06/2012] A look at areas where probate laws in Scotland differ from those which apply in England and Wales.
• Atkinson and Anor v Revenue & Customs
• Whether absence from a property due to ill health negated a claim for agricultural property relief.
• Harrold v Inland Revenue Commissioners
• Executor’s of the estate claimed APR on the property but the IR sought to include the value of the property in the estate for IHT purposes.
• Barclays Bank Trust Co Ltd v CIR
• Business property relief; large cash balance held by company and restriction of relief.
• Weston (Weston's Exectutor) v CIR
• Business property relief; eligibility of serviced residential accommodation for BPR.
• CIR v Bullock
• Domicile. Whether an overseas national had acquired a domicile of choice upon moving to and making his home the UK.
• Clore (Deceased) (No. 2), Official Solicitor v Clore and Others
• Domicile. Whether a foreign domicile of choice had been acquired on leaving the UK to reside overseas.
• Robertson v CIR
• IHT Valuation for a property too low; return subsequently corrected and additional IHT paid; HMRC issued penalties.
• GD Cairns (VDE Webb's Personal Representative) v HMRC
• Inadequate valuation of property on IHT return; HMRC issued a penalty summons for negligence; validity of summons.

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