Source: Affiant dictionary definition | affiant defined
I always thought a person swearing an affidavit was a deponent. Now I understand that they are an affiant…
It’s more cumbersome to say “someone who gives an oath for legal purposes” but probably the message gets across more easily. Cumbersome good/jargon bad…
PDF The draft clauses dealing with the downsizing element of the new RNRB are out today.
The RNRB is available from 6 April 2017 and the relief for downsizing or disposals will apply for deaths after that date where the disposal occurred on or after 8 July 2015.
So, working out, with the aid of a cold towel, what the calculations might actually mean is going to be important – particularly if this is potentially an area where not only the estate planning department need to know what they are talking about, but need to find a way of recording the information through the conveyancing department for most residential property sales that took place since the summer, where it is anticipated that the clients have a total estate value exceeding £650,000 (or £325,000 for non married persons).
I hope Professor Lesley King will do another talk with worked examples – that would help.