Aug 14, 2023 Increasing late-payment interest charges brings probate delays into sharper focus By Abigail Palmer-Page HMRC's most recent rise in the rate of interest charged on late payment of inheritance tax (IHT), now a punitive 7.75%, focuses attention...
Jul 31, 2023 50,000 more to pay IHT by 2028 By Laura Walliss Chancellor Jeremy Hunt announced last November that he would freeze the nil-rate band threshold for inheritance tax (IHT) at £325,000...
Jul 26, 2023 You can’t live without a bank account By Duncan McGowan Within Nigel Farage’s interview on Radio 4 was a comment about the broader issue of AML legislation impacting small businesses, with...
Jun 13, 2023 The Pandora Papers - HMRC offers the chance to disclose irregularities By Laura Walliss Back in 2020 and 2021, nearly 12 million files were released detailing offshore structures created on behalf of wealthy individuals in...
Jun 02, 2023 How special is special? Departures from equality based on the special contributions of a spouse By Ella Whelan In the recent case of DR v UG (2023 EWFC 68), the court rejected a husband’s claim to depart from an equal division of matrimonial assets...
Apr 19, 2023 Budget reflections a month on - what are clients asking about? By Rosie Todd With the dust having settled after last month’s Budget, what seems to be preoccupying our clients? Certain topics crop up again and again...
Mar 21, 2023 "Watertight" Wills - no such thing By James Lister Some interesting commentary here from The Times about the case of Dawn Webb, who inadvertently revoked her Will by getting married,...
Feb 16, 2023 Widow whose husband of 66 years left her out of his will wins half of his estate By Victoria Batstone After a 66 year marriage, a woman whose husband's will left everything to their two sons and leaving no provision for her or their four...
Dec 02, 2022 Sibling squabbles By James Lister This week the High Court threw out a claim by Anne Lettice (70) that the £105,000 left to her by her mother Margaret (who died in April...
Sep 27, 2022 Validity of Advance Decisions By Rachel Tavroges-Hunter A year has passed since the case of Re PW (Jehovah's Witness: Validity of Advance Decision), a case which added to the (very) small body...
Jul 21, 2022 What does the future hold for UK tax policy? By Rosie Todd The press is awash with speculation about the possible tax policies to be pursued by either Rishi Sunak or Liz Truss. Perhaps when...
Jul 13, 2022 Parrots and second marriages By James Lister Whilst not many headlines will be this colourful (no parrot-related pun intended), this is yet another case that highlights the...