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Hundreds gathered in Edinburgh’s Southside on Friday night to marvel at a unique projection show inspired by active travel.<br/><br/>Projected on the walls at the junction of West Crosscauseway and Buccleuch Street, the immersive show, titled ‘Our Streets,’ showcased artwork from people in the local community.<br/><br/>Hosted by the Causey Development Trust, the production was animated by award-winning artists Robert Motyka and the Beetroots Collective and featured a soundscape designed by Marta Adamowicz, with original music from local singer songwriter Dan Abrahams.
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The IRS issued Revenue Ruling 2023-2, which had a substantial impact on estate planning, particularly where an irrevocable trust is involved. In the last decade or so, more families have begun utilizing irrevocable trusts to protect their assets from spend-down in order to qualify for government benefits, such as Medicaid and VA Aid and Attendance.<br/><br/>Prior to the issuance of this ruling, it was unclear whether assets passing to beneficiaries through an irrevocable trust would receive a step-up in basis, thereby eliminating any capital gains taxes that would otherwise be owed. Historically, assets that are disposed of during an individual’s lifetime are subject to capital gains taxes on the increase in value of that asset over time. The amount of capital gains owed is determined largely by the difference between the value at the time of purchase and the value at the time of transfer.
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Located next to Widcombe, Bath and the Bath Skyline, Prior Park Landscape Gardens dates back to the 18th century and is home to one of only four Palladian bridges found in the world.<br/><br/>The park was commissioned by Ralph Allen, who came from a humble working background but made a fortune after becoming postmaster in Bath - and soon taking over the entire system outside of London - and from investing in the stone quarries at the nearby Combe Down.<br/><br/>Prior Park was built by architect John Wood - who pioneered Palladian-style buildings - to showcase the beauty and quality of Allen's stone. Allen also received support with the garden design from his friend Alexander Pope, a well-known poet and pioneer of the landscape movement.<br/><br/>The garden was abandoned after Allen died in 1764. In 1993, the National Trust took over the gardens, intending to restore them to their original state at the time of Ralph Allen's death.<br/><br/>The restoration project started in 2007 - aided by the Heritage Lottery Fund - and saw the creation of the Serpentine Lake, the reconstruction of the Cascade and the restoration of the Cabinet (an outdoor room ideal for special events).<br/><br/>The stunning gardens are open seven days a week from March to December from 10am to 5pm (last entry at 4pm) and on weekends from October to February from 10am to 4pm (last entry at 3pm).<br/><br/>Entry costs £10 (£11 with gift aid) per adult, £5 (£5.50 with gift aid) per child, £25 (£27.50 with gift aid) per family and £15 (£16.50) for one adult and two children and free for under 5s and National Trust members.
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