Blog
From garage to unicorn – Employment law lessons for scaling tech teams
Catherine Bourne
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?
8 August 2019
Claudia’s Law in force: Helping the families of missing people
The Guardianship (Missing Persons) Act 2017, more commonly known as ‘Claudia’s Law’, came into force on 31 July 2019 and will allow a guardian to be appointed to manage the affairs of a missing loved one.
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.
8 July 2019
Inheritance tax overhaul would remove useful exemptions
Proposals to overhaul inheritance tax may look good on the surface but it is a case of removal of complexity which would lead to the abolition of some useful tax breaks like taper relief and gifting exemptions. James Ward, head of our private client team, examines the Office of Tax Simplification recommendations.
