Blog
Rebuilding lives after brain injury: the role of the Court of Protection
Jemma Garside
21 June 2016
The EU Succession Regulation and a Brexit
If there is a word that captures the post-Brexit world, it is uncertainty. No-one likes the u-word. However, as the big day approaches and a Brexit becomes a real possibility, there is at least one area in the succession field that would become clearer if we leave the EU: whether the UK is a member state or a third state under the EU Succession Regulation (ESR).
13 May 2016
Foreign companies to be required to declare their owners when buying property in the UK
Press reports of this week’s Anti-Corruption Summit, hosted by David Cameron, coincided with the story of actress Emma Watson allegedly buying a UK property through a BVI company. While investment in UK property through offshore companies is perceived as a principal means by which corrupt individuals seek to launder dirty money, Mr Cameron accepts that there are many legitimate reasons for corporate property investment.
17 March 2016
Budget 2016 at a glance
George Osborne delivered his eighth Budget as Chancellor yesterday.
Below are some of the key announcements affecting individuals.
14 January 2016
Protecting a same-sex survivor’s right to pension funds
Over the past decade, the UK government has legalised same-sex civil partnerships and most recently same-sex marriages. Legislation provides that same-sex couples who are married or in civil partnerships shall be treated the same as married heterosexual couples. For example, they are entitled to receive the same inheritance tax benefits, such as the spousal exemption, which exists between a married heterosexual couple.
7 January 2016
£1m Nil Rate Band – fact or fiction?
In 2007, the Conservative Party made much of a party pledge in its manifesto to increase the Nil Rate Band for inheritance tax to £1m. In July 2015, having been elected to form a majority government they announced the introduction of a Residence Nil Rate Band (RNRB). Now that more of the detail has emerged in relation to this policy announcement, the reality does not match the expectations of many and some of the details are still unclear.