The gift of protection
In July 2019, the Office of Tax Simplification (OTS) released its second report on simplifying the design of i...
In July 2019, the Office of Tax Simplification (OTS) released its second report on simplifying the design of i...
There are no special rules that apply to arrangements to fund education costs for family members – which is ju...
This article concerns a case which considered the Limitation Act 1980, which applies only in England and Wales...
Historically, trusts have been the ‘go to’ for passing wealth between generations as they provide a well-trodd...
Woodlands are currently potentially more profitable than they have been previously, possibly more so than they...
Executors of someone UK domiciled whose surviving spouse or civil partner is, or has been, non-domiciled may n...
The British press has been full of headlines on inheritance tax this year, targeting in particular the baby bo...
The introduction of Pension Freedoms brought about the widening of the range of potential beneficiaries on dea...
In January 2018, Chancellor Philip Hammond asked the Office of Tax Simplification to review inheritance tax. T...