A probate executive has received a 30 month jail sentence for estate fraud.  She embezzled £100,000 from four elderly clients of her employer in Hove, East Sussex.

The Upper Tax Tribunal has struck out late filing penalties imposed by HMRC upon a woman who became mentally incapable and homeless after being seriously injured by armed robbers. Although the robbers used her bank cards to steal all her savings, leaving her penniless for two years, an earlier tribunal decision nevertheless ordered her to pay the penalties.

From 6 April 2011 the DOTAS (disclosure of tax avoidance schemes) regime applies to inheritance tax planning, including lifetime transfers to trusts.