Blog
From garage to unicorn – Employment law lessons for scaling tech teams
Catherine Bourne
26 February 2018
IHT and CGT - uncomfortable bedfellows? Don’t overlook possible Capital Gains Tax exposure in your Inheritance Tax Planning
Inheritance tax (IHT) and Capital Gains Tax (CGT) share the handle of 'capital' taxes. They have an uneasy relationship. They’re comfortable when doing their own thing; CGT a charge on capital profits, IHT a levy on the value in a deceased’s estate. But there are many occasions when they both come into play, giving both opportunities for effective planning and expensive traps for the unwary.
7 February 2018
Speak now or forever hold your peace: A daughter’s failed attempt to prevent her father’s remarriage and protect her inheritance
In the case of EJ (as attorney for DMM) and SD, the Court of Protection was asked to decide on the relevant test for establishing a person’s capacity to marry in circumstances where it would automatically revoke their will, and subsequently whether the requirements of that test were satisfied in this case.
9 January 2018
How to ensure your funeral wishes are respected
Many people have very strong and specific wishes as to the nature and conduct of their funeral but they won’t be around to know if those wishes are carried out. Under the present law, the executors appointed under the Will have ownership of the body and are, technically, the decision makers for funeral arrangements. They are not obliged to follow any funeral wishes expressed in the Will.
2 January 2018
As an attorney, do I have access to an incapacitated person’s Will?
You have been appointed as an attorney for property and affairs via a Lasting Power of Attorney (LPA). You have a duty, as far as reasonably possible, not to interfere with the donor’s succession plans if they have made a Will.
14 December 2017
Choosing executors for your will – pro or no?
When we mention preparing a will, many individuals assume the only significant point to consider is the distribution of their estate. Who should benefit? How much should they receive? Of course this is vital, but the appointment of your executors should also be a key consideration.