In she recalled: 'By the time I finished I was in tears. He had read the whole 20 pages. Including my description of being the child of an acrimonious divorce The Queen's drop scone recipe. Food for thought: The Queen sent this recipe for scones to President Eisenhower. S leader took a distinct liking to the monarch's drop scones. For five months later the recipe for them was sent across the Atlantic to the White House, with a note apologising for the delay below. I now hasten to do so, and I do hope you will find them successful.
Though the quantities are for 16 people, when there are fewer, I generally put in less flour and milk, but use the other ingredients as stated. I have also tried using golden syrup or Treacle instead of only sugar and that can be very good, too. We have followed with intense interest and much admiration your tremendous journey to so many countries, but feel we shall never again be able to claim that we are being made to do too much on our future tours!
We remember with such pleasure your visit to Balmoral, and I hope the photograph will be a reminder of the very happy day you spent with us. With all good wishes to you and Mrs. Yours sincerely. In the event of Moon disaster. Preparation: The above speech was written for President Nixon in the event that Neil Armstrong and Edwin Aldrin became stranded on the moon in A mission to the moon would be a risky undertaking in the 21st century, let alone in , when computer and engineering technology was far less advanced.
S government was all too aware of the dangers involved and in the event of Neil Armstrong and Buzz Aldrin becoming stranded on the lunar surface, President Nixon was to read out a note penned by presidential speechwriter William Safire, paying tribute to them. The speech, which was thankfully never needed, told how the astronauts had 'stirred the people of the world to feel as one'.
Letter to a 'top scientist'. In Australian schoolboy Denis Cox was so concerned about his country falling behind in the space race that he sent 'a top scientist' some plans for a rocket. Australian schoolboy Denis Cox was desperate that men from down under would soon fly high above into space. So in he sent a hand drawn rocket ship design to a 'top scientist' at the Australian Air Force's Rocket Range at Woomera. The reply didn't exactly move at warp speed, though - it arrived 52 years later. The reply, from Allan Paul, research leader in applied hypersonics at the Australian Department of Defence, said: 'I would like to thank you for your letter we received on 20th Oct.
The Australian schoolboy's design for a rocket ship that urged the country's top scientist to 'put in other details'.
Your end is approaching, Martin Luther King. It described him as 'an evil, abnormal beast' and stated that 'there is only one thing left for you to do'. These use artificial structures to avoid the existing rules about gifts made with reservation. As a result, people have been removing assets from their taxable estate but continuing to enjoy all the benefits of ownership. The Government is determined to block this sort of avoidance and announced in the Pre-Budget Report that people who benefit from these sorts of schemes would be subject to an income tax charge from April , to reflect their additional taxable capacity from receiving these benefits at low or no cost.
More generally, the rules for tangible assets will mean that former owners will not be regarded as enjoying a taxable benefit if they retain an interest which is consistent with their ongoing enjoyment of the property. For example, the proposed charge will not arise where an elderly parent formerly owning the whole of their home passes a 50 per cent interest to a child who lives with them. Intangible assets formerly owned by the taxpayer or derived from other property formerly owned by them will be treated as giving rise to a taxable benefit, only to the extent that the taxpayer may derive benefits from them, and those benefits would diminish the benefits potentially available to others.
Territorial scope The charge will apply to residents of the UK. For taxpayers who are domiciled in the UK or deemed to be , the charge will apply to their assets anywhere in the world. For taxpayers who are not domiciled in the UK or not deemed to be , the charge will apply only to their UK assets.
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For taxpayers who have become domiciled in the UK or deemed to be , the charge will not apply to any non-UK assets which they ceased to own before they acquired that domicile. De minimis The consultation document said that there would be a substantial de minimis i. This seems to us to be incredibly low.
An election for transitional relief The Government proposes, additionally, that taxpayers involved in existing schemes may choose a special transitional treatment if they elect for this by 31 January As under those rules, property subject to such an election would be potentially eligible, in due course, for the normal IHT reliefs and exemptions available, for example, to business and agricultural property, and to heritage assets. Therefore if your estate will not be liable for IHT even if the value of the gifted house were add back then no IHT would be payable.
Making this election in time will be very important. Valuation and further consultation The Government has confirmed the approach outlined in the consultation document and proposes that the cash value of benefits should be determined by reference to market rentals in the case of land and we understand that the District Valuer will be responsible for fixing the notional rental value.
Can the same solicitor act for both seller and purchaser? If a firm of solicitors has previously acted for the parties then they may with the consent of both parties act. This rule extends to cover situations where the firm has acted for members of the immediate family, close relations may therefore be regarded as established clients.
How do I get a mortgage? The advice and guidance of a good broker is essential. The mortgage marketplace is a confusing maze. A good broker can really save you money and most brokers do not charge up front fees, generally being satisfied with the procuration fees paid directly to them by the lenders. We do not offer a mortgage brokerage service but are happy to introduce clients to brokers we have worked with in the past and who we have found to be efficient and friendly.
Do I have to have a survey? There is no obligation on a purchaser to have a survey, but it is simple prudence to seek professional advice to confirm the condition of any property. There are two kinds of inspection. The following is a brief summary of the main characteristics of the service: 1.
The Valuer's Role The valuer's role is to advise the lender as to the open market value at the date of inspection and as to the nature of the property, together with any factors likely to materially affect its value. The Scope of the Inspection Subject to the valuer's judgement, a visual inspection is to be carried out of so much of the exterior and interior of the property as is accessible to the valuer without undue difficulty. The inspection is made whilst standing at ground level and at various floor levels. Parts not readily accessible or visible are not inspected.
Furniture and effects are not moved. Floors coverings are not lifted. Cellars are inspected to the extent that they are readily accessible but underbuildings are specifically excluded from the inspection. Roof voids are inspected only from the hatch without entering the roof void. In the case of flats, roof voids are inspected to the same extent if there is direct access from the flat.
This is a limited inspection for the specific purpose stated. It is normally carried out in a much shorter time scale than a homebuyer's survey and valuation. It is normally carried out to the direct instructions of the lender but where it is instructed privately, the general terms are incorporated as though the report were being prepared for a lender. The Report The report is confined to answering questions raised by the lender.
It contains reference only to those matters which might materially affect the value. The Service The homebuyer service includes: An inspection of the property A concise report based upon the inspection A valuation, which is part of the report. The main aims of the service are to give guidance on value to the client, together with professional advice which will help the client to choose whether or not to go ahead with the purchase and to be clear what decisions and actions should be taken before completing the purchase.
The Scope of the Inspection The inspection is a general surface examination of those parts of the property which are accessible: in other words, visible and readily available for examination from ground and floor levels. Furniture, floor coverings and other contents are not moved or lifted and no part is forced or laid open to make it accessible.
Services are inspected but not tested. Drains covers are not lifted. Such equipment as a damp meter, binoculars and a torch may be used. A ladder is used for hatches and for flat roofs not more than 3 metres above ground level. Accessible roof spaces and underbuildings are inspected, provided this can be done safely and without undue difficulty. Common areas of flatted blocks are inspected to assess their general condition. The Report This provides the surveyor's opinion of those matters which are urgent or significant and need action or evaluation before an offer to purchase is made.
Matters assessed by the surveyor as not urgent or not significant are outwith the scope of the service and are generally not reported.
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The report contains the valuer's opinion as to open market value and advice on valuation for insurance purposes. When should I instruct a survey? Views on this vary. In the past offers which were subject to survey would not be looked at, but recently there has been an increasing trend towards offering before instructing a survey. If the offer is acceptable in principle a survey can usually be done within 48hours. Market conditions may determine whether it is feasible to offer conditional upon survey and again the advice of your solicitor should be sought.
What are the legal fees for buying a house? Again fees vary from firm to firm; we advise you to ask your Scottish solicitors to give you a fee quote for your business. Your solicitors will issue you with a Terms of Engagement letter at the outset of the business. If you do not have a Scottish solicitor our Estate Agency staff will be happy to recommend local Firms of Solicitors to you. We recommend that you involve your solicitor at the earliest stage so that you can be properly advised on the legal process and the particular aspects of your purchase which will be unique to your circumstances and the property you wish to buy.
What are the costs of selling a house? There are two separate elements in a sale, the estate agency fee and the legal fees for the conveyancing. We are happy to discuss directly with you your particular requirements and to tailor a package to meet your requirements. We will provide a fully detailed quote before embarking on a sale.
We can recommend you to solicitors. Note: Some of the directors of our companies are practising solicitors and are partners in the firms we recommend. What are missives? Missives is the term applied to the exchange of a series of letters between solicitors comprising a formal offer, qualified acceptance and other letters which are exchanged leading to a conclusion of a bargain, in other words the letters that go to make up the contract for sale.
In Scotland the contract letters are normally signed by the Solicitors, not the purchaser and seller themselves.
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This offer contains Clauses that are needed to make sure that the buyer receives a proper title to the property in exchange for payment of the price. Besides this, the offer gives the buyer the right to get hold of documents such as planning consents or building warrants relating to any alterations, and any timber guarantees The seller's solicitor would normally then send an acceptance to the buyer's solicitor but which would contain qualifications.
These qualifications can relate to changes in the price, changes in the date of entry, or qualification of any of the other clauses and will add new clauses.
Missives would normally be made up of a series of and end with a letter from one solicitor to the other confirming that all matters have now been agreed and that the bargain is now concluded. This series of letters make up the missives and is the formal contract between the buyer and seller. If a dispute arises between the buyer and seller before or, in some cases after, the date of entry then the matter would normally be sorted out by referring to the missives.