Oct 03, 2024 Undue influence: Oliver v Oliver By Jennifer Doggett It is a rare occurrence when the court determines that a will should be overturned, having found that undue influence has been exercised...
Oct 02, 2024 Forfeiture: planning to make a killing? Think again By Jennifer Doggett The recent case of Leeson v McPherson serves as a reminder of the melancholy importance of the Forfeiture Act 1982, which prevents those...
Sep 24, 2024 Digital estate planning - it's not just a financial matter By Laura Walliss Clients, and their advisers, are getting much better at considering digital assets when undertaking estate planning. It is now usual...
Aug 16, 2024 A balancing act - Guidance for personal representatives in insolvent estates By Hayley Robinson The court has provided guidance on how to protect personal representatives in potentially insolvent estates in Wedgwood v Hosein and...
Aug 05, 2024 Inheritance Tax reach continues to grow – HMRC releases 2021-2022 statistics By Amelia Talfourd-Cook HMRC has released the Inheritance Tax liabilities statistics for the tax year 2021–2022, and it is clear that the number of estates now...
Jul 31, 2024 Non-dom changes – so, what do we know now? By Laura Walliss Monday 29 July was, ostensibly, “Legislation Day”. To be fair to the government, some legislation was produced, including draft...
Jul 30, 2024 Take VAT private schools! By Matthew Peto The government has published its Technical Note outlining the 20% VAT charge to private school fees across the UK, as well as removing...
Jul 05, 2024 Labour's General Election win - what does this mean for non-doms? By Laura Walliss The results of the General Election are now in and, as was widely expected, the UK has voted for Sir Keir Starmer’s Labour party to form...
Jun 13, 2024 "Text message changes will". No it doesn't. By James Lister The High Court has (sensibly) decided that a text message sent by a man shortly before his death was sufficient to satisfy the test for a...
Jun 05, 2024 Non-dom tax changes: General Election update By Rosie Todd In just under a month, on 4 July 2024, the country will go to the polls and vote for the next government in a General Election. While the...
Apr 24, 2024 IFS calls on the government to scrap or cap fundamental IHT reliefs to raise revenue By Rosie Todd The Institute for Fiscal Studies published an article last week which highlighted three IHT reliefs it believes should be targeted to...
Jan 17, 2024 Probate process change - a step in the right direction or just shifting the source of delay? By Laura Walliss Following the announcement last week that the probate service is now “in recovery” following the replacement of its management team,...