Blog
Kingsley Napley’s Medical Negligence Team ‘walks together’ with the Dame Vera Lynn Children’s Charity
Sharon Burkill
25 July 2019
Was it a gift or was it a loan?
Many newspapers carried the story last month of a mother who claimed that the money advanced to her son to assist with a house purchase was a loan and not a gift. She claimed that money should therefore be repaid to her on son's death rather than pass to his widow. However, her claim failed and there was no evidence that it was a loan.
2 July 2019
Who died first? When the date of death matters
Kate Salter discusses the recent case in which two step-sisters dispute who stands to inherit, depending on which of their parents died first according to legislation.
17 April 2019
Doing well in the crypto-currency market? Make sure you don’t die rich!
Whether you are in the market for short-term profit or making long-term investments, adequate planning is certainly a worthwhile (and small) investment of your time and money. If you’ve been savyy enough to successfully invest in crypto-assets, make sure you are smart enough to ensure your loved ones can benefit, should the worst happen.
4 April 2019
Inheritance Tax – are the very wealthy breathing a permanent sigh of 'relief'?
Both the Guardian and the Independent carried articles earlier this week centred on the statistic that the average rate of Inheritance tax (IHT) paid on the deaths of the very wealthy is 10% while the average rate on more 'modest' estates of between £2 million and £3 million was 20%.
23 January 2019
Inheritance Tax Planning: Deeds of Variation and nil rate band discretionary Will trusts - less common but still useful?
2007 was a milestone year in inheritance Tax (IHT) planning for married couples with the introduction of the ‘transferable nil rate band’. Not only did that sound the death knell (almost) for the nil-rate-band-discretionary-will-trust but the traditional use of a deed of variation did an about face.