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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-trodden and very flexible path for separating the legal and beneficial owners

Woodlands are currently potentially more profitable than they have been previously, possibly more so than they have been in ‘living memory’.

Attitudes to inheritance tax (IHT) vary hugely. The strong emotions it inspires must, at least partly, be linked to deaths of parents and the value of homes.

As many readers will be aware, a Follower Notice (FN) can be given where the ‘principles or reasoning‘ in a relevant judicial ruling would, if applied to the taxpayer’s chosen arrangements, deny hi

The provisions dealing with cleansing mixed funds contained in an offshore bank account are set out in Finance (No.2) Act 2017 Schedule 8 Part 4.

My father always used to greet Spring with a little nonsense ditty that started ‘Spring has sprung, the grass is riz…’.

It has been three years since the over 55’s were handed new freedoms to allow them to spend up to 100pc of their pension fund as they choose.

With the recent introduction of the residence nil rate band, inheritance tax planning is firmly at the top of the agenda.

Is a Family Investment Company for me?

A Family Investment Company (FIC) is a company to which the shareholders are different generations of a family.