21 October 2019
Inheritance tax planning at the 11th hour
An increasing number of estates are falling into the range of Inheritance Tax (IHT); if IHT were ever the concern only of the ‘rich’, it certainly isn’t now.
15 October 2019
Probate: heritage assets - could your artwork or antiques pay the inheritance tax bill?
Not many people know, but in the UK it is within the government’s remit to protect and promote the country’s cultural and artistic heritage. As a result, there are heritage tax reliefs available on death.
16 August 2019
Who died first? Judgment handed down in Scarle v Scarle
This week HHJ Kramer handed down his judgment in the case concerning Mr and Mrs Scarle. The court was asked to consider the question as to which of them had died first in October 2016, after they were both found dead at their bungalow in Essex.
15 August 2019
Making gifts for tax planning purposes on behalf of someone lacking capacity
A recent ruling by the Court of Protection means that someone acting as a deputy for a person lacking capacity will in future be able to make gifts on their behalf for tax purposes, even if the person had not engaged in tax planning before losing capacity.
13 August 2019
Wills, inheritance tax and the middle-aged beneficiary
The average age at which a child inherits from their parents is now 61. But what does that mean for the 'average' 61-year-old?