Private client update - March 2016
In this Update:
- issues to consider before the current tax year ends on 5 April 2016;
- the new, additional 3 per cent rate of SDLT, which will come into force on 1 April;
- the impact of the widely reported decision in Ilott v Mitson concerning a challenge to a will; and
- the new simplified process for creating lasting powers of attorney.