Blog
Rebuilding lives after brain injury: the role of the Court of Protection
Jemma Garside
A long qualified colleague of mine recalls a time when he rarely encountered private clients with cross-border concerns. Those ‘unusual’ cases only involved just one international asset – a holiday home in Spain or France. Gone are those days. Indeed, scarce now are the days in central London private client practice when we work on client matters that have no international dimension.
In recent years we have noticed an increase in claims being brought which challenge the validity of a will. The reasons for this increase have been previously commented on by many, but the general feeling is that an increasing elderly population, an increase in the diagnosis of medical conditions such as dementia, and even perhaps a growing sense of entitlement by hopeful beneficiaries are all contributing factors.
On the 21 April 2017, the United Arab Emirates (UAE) officially signed up to the Multinational Convention on Mutual Administrative Assistance in Tax Matters.
A key promise in the Conservative Party’s manifesto prior to the last election was an increase in a married couples’ “nil rate band” (the amount they can ultimately pass to their children or others free of inheritance tax ) from £650,000 to £1 million. The Party had picked up on a growing disquiet that the nil rate band hadn’t kept up with house price increases which were pushing more and more families into the inheritance tax net. The standard nil rate band has been capped at £325,000 per person until 2021.
A look at the case of a young widow who faked the will of her late husband.
Jemma Garside
Lord Carter of Haslemere CB
Nikola Southern
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