Keeping it in the family
The home loan scheme (or, as it is sometimes known, the ‘double trust’ scheme) became a popular way of avoidin...
Inheritance tax and trusts
Inheritance tax and trusts
How to be an executor
If you are appointed as an executor when the appointment is unexpected or you have not carried out the role be...
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The gift of protection
In July 2019, the Office of Tax Simplification (OTS) released its second report on simplifying the design of i...
It isn’t child’s play…
There are no special rules that apply to arrangements to fund education costs for family members – which is ju...
Not only… but also
This article concerns a case which considered the Limitation Act 1980, which applies only in England and Wales...
Old school or new school?
Historically, trusts have been the ‘go to’ for passing wealth between generations as they provide a well-trodd...
Can money grow on trees?
Woodlands are currently potentially more profitable than they have been previously, possibly more so than they...
Taking the long view
Executors of someone UK domiciled whose surviving spouse or civil partner is, or has been, non-domiciled may n...