Summer time and Will drafting ain’t easy!
In the summer clients often want their Wills prepared in a hurry before they go on holiday. The poor Will draftsman has to drop everything but what if the crucial problem is not asking the right [...]
In the summer clients often want their Wills prepared in a hurry before they go on holiday. The poor Will draftsman has to drop everything but what if the crucial problem is not asking the right [...]
The Finance Bill received Royal Assent on 21 July 2009 and as a result the new s.6 and Schedule 2 to the Finance Act 2009 brings in the provisions for an additional rate of income tax and an [...]
On considering how a pension fund death benefit will be treated under the Inheritance Tax rules, it is firstly necessary to establish if the capital arises from a source that is crystallised, [...]
For events on or after 1 April 2009 the liable person(s) may be charged penalties if they do not take reasonable care in preparing their IHT account or excepted estate return. Have you updated [...]
Tax planning in the UK changed radically in 2006. Although trusts had been used since the Crusades, to protect assets and beneficiaries, Finance Act 2006 contained an unprecedented ‘attack’ on [...]
Many people believe they act in someone's best interests; section 4 Mental Capacity Act 2005 (MCA), effective from October 2007, now brings this principle into law. With this new arrival, the [...]
It is absolutely critical that the private client department and all practitioners understand the importance of this first leg of the Marketing Triad and the potential financial implications of it.
The so-called simplification of Will drafting by the introduction of the Transferable Nil Rate Band (TNRB) has complicated matters for some clients. See our checklist to help you.
Ownership of Britain’s woods and forests is split between the state (mainly Forestry Commission) and non-state roughly in proportion of 35:65. While there are a few publicly owned non-Forestry [...]
An issue that often arises is that private client departments can often focus on one or two profit indicators, but don’t look at all three in the round. It is a sad but true fact of life that if [...]
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