Spain: New Criterion concerning the Calculation of Inheritance Tax

insightplus.bakermckenzie.com/bm/tax/spain-new-criterion-on-the-calculation-of-the-inheritance-taxwww.garrigues.com/en_GB/new/2020-personal-income-tax-and-wealth-tax-filing-season-how-depreciate-inherited-or-giftSee also:www.mmmm.es/de/blogs-anwaelte/business-tax-spain/erbschaftssteuererklaerungsfrist-in-spanien-sonderfall-eigenhaendiges-testament/ 0
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US: FinCEN Efforts related to Trade in Antiquities and Art

www.findknowdo.com/news/03/09/2021/fincen-issues-notice-trade-antiquities-and-works-art?utmbuckleyfirm.com/blog/2021-03-11/fincen-issues-antiquities-and-art-warningwww.fincen.gov/sites/default/files/2021-03/FinCEN%20Notice%20on%20Antiquities%20and%20Art_508C.pdfwww.cmtradelaw.com/2021/03/fincen-issues-notice-related-to-the-trade-of-antiquities-and-art/#page=1 0
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Education: What you need to know about a Letter of Wishes

www.womblebonddickinson.com/uk/insights/articles-and-briefings/what-you-need-know-about-letter-wisheswww.timothyloh.com/insights/guides/letter-of-wishes-in-discretionary-trustwww.mourant.com/news-and-views/updates/updates-2022/mourant-vlog-series–letters-of-wishes—how-should-trustees-approach-them-.aspx#page=1 See also:www.heskethhenry.co.nz/insights-opinion/the-settlors-plan/ 0
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Australia: Caveats

bit.ly/3nYPs4Ecgw.com.au/publication/it-depends-should-i-lodge-a-probate-caveat/#page=1cgw.com.au/publication/protecting-your-home-from-your-ex-partner-caveats-and-divorce/ See also:Will a Caveat Protect a Lender? – McCarthy Durie Lawyers (mdl.com.au) 0
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UK: Misrepresentation requires ‘active appreciation’ – Assumption is not enough

www.shlegal.com/insights/misrepresentation-requires-active-appreciation-assumption-is-not-enough-(leeds-city-council-and-others-v-barclays)hsfnotes.com/bankinglitigation/2021/03/19/high-court-finds-that-a-claimants-awareness-of-a-representation-is-an-essential-prerequisite-to-a-claim-for-misrepresentation/#page=1www.ashurst.com/en/insights/regulating-in-the-key-of-c-conduct-culture-and-the-consumer-duty-tftw/ 0
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