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Lisa Spearman CTA TEP is a partner with Mercer & Hole specialising in private client matt ers, with over 30 years’ experience of advising high net worth individuals on a broad range of tax and trust issues. Her overriding aim is to demysti fy tax and to provide clear advice for her clients on how to organise their tax and fi nancial aff airs.

Death and the estate

There are some particular processes for income tax and capital gains tax, and some specific rules applying, when an indi...