Blog
ICAEW’s new Guidance on Disciplinary Sanctions: what accountants and accountancy firms need to know
Jenny Higgins
16 March 2016
Wills, gifts and inheritance tax planning for Attorneys and Deputies
The ability to make a Will and make gifts to loved ones is something most of us take for granted. One of the most common reasons for doing these things is to reduce the Inheritance Tax (IHT) payable on our death.
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.
16 July 2015
When are you on your deathbed?
What exactly is a ‘deathbed’? That was the question for the Court of Appeal when it was asked to rule on whether or not an elderly lady had made a gift of her house to her nephew.
The case of King v Dubrey and others concerned the rather obscure legal doctrine of donatia mortis causa – which means ‘gift in contemplation of death. In other words, a ‘deathbed gift’.
7 April 2015
Robin Williams' brand protection – tax efficient way to protect publicity rights in the afterlife
Robin Williams was an outstanding actor and comedian who broke new ground with his characters and films. News of his suicide in August 2014 shocked the world and, eight months after his death, he is still making headlines as detail of the Robin Williams Trust emerges.
30 September 2014
Intestacy rules – changes to be introduced on how estates are settled without a Will
Two-thirds of adults in England and Wales pass away each year without having made a valid Will. Some people simply don't get round to making one; others don't realise that significant events in life, for example marriage, can revoke a previously made Will. Whatever the precise reason for not leaving one, such individuals are said to die 'intestate' and their estates are governed by the ‘intestacy rules’. These determine the distribution of a deceased’s estate after any debts and liabilities, funeral expenses and costs of the administration of the estate have been paid.
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