The gift of protection
In July 2019, the Office of Tax Simplification (OTS) released its second report on simplifying the design of i...
Inheritance tax and trusts
Inheritance tax and trusts
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...
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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...
Gifting the family home
The British press has been full of headlines on inheritance tax this year, targeting in particular the baby bo...
The spousal bypass trust
The introduction of Pension Freedoms brought about the widening of the range of potential beneficiaries on dea...
A simpler way of giving
In January 2018, Chancellor Philip Hammond asked the Office of Tax Simplification to review inheritance tax. T...