Viewpoints

I was asked to offer up some tips on how private equity investments are treated in a divorce scenario and I am delighted my comments have...

It is a rare occurrence when the court determines that a will should be overturned, having found that undue influence has been exercised...

The recent case of Leeson v McPherson serves as a reminder of the melancholy importance of the Forfeiture Act 1982, which prevents those...

Clients, and their advisers, are getting much better at considering digital assets when undertaking estate planning. It is now usual...

The court has provided guidance on how to protect personal representatives in potentially insolvent estates in Wedgwood v Hosein and...

HMRC has released the Inheritance Tax liabilities statistics for the tax year 2021–2022, and it is clear that the number of estates now...

Monday 29 July was, ostensibly, “Legislation Day”. To be fair to the government, some legislation was produced, including draft...

The government has published its Technical Note outlining the 20% VAT charge to private school fees across the UK, as well as removing...

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...

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...

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...

The Institute for Fiscal Studies published an article last week which highlighted three IHT reliefs it believes should be targeted to...