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A transfer of UK situs assets between UK domiciled spouses (or civil partners) is exempt from inheritance tax. A full spousal exemption also applies on transfers of any assets from non-UK [...]

In an application by the Office of the Public Guardian (OPG) to revoke a Lasting Power of Attorney (LPA) on behalf of an incapacitated Donor, where an Attorney mismanaged the Donor’s affairs, [...]

Business Property Relief (BPR) from Inheritance Tax (IHT) is relied on by many to reduce the value of their asset to potentially zero to establish a low or no tax charge on the transfer of the [...]

The Legal Services Act is here, OFR is in place, and Alternative Business Structures are trading. These sideshows are over and it’s time to concentrate on having a legal business that is [...]

Merger mania is upon us as law firms seek to consolidate to improve their chances of survival. Whilst finding complementary practices may be a challenge in the drive to achieving economies of [...]

Matthew Moore talks about missing beneficiary indemnity insurance (mbii); what it’s for, and when it is and isn’t an option.

One of the joys of being a professional adviser is that many clients become trusted and supportive friends. The death of such a client can be a shocking experience. Hopefully the client will have [...]

If you are looking for a new accountant or thinking of changing your Bank what sort of considerations cross your mind? Gill Steel, management consultant for legal service firms, explores best [...]

Case summary for recent LPA case. Senior Judge Lush has determined that a Lasting Power of Attorney (LPA) should be revoked by the Court of Protection to facilitate the appointment of a Deputy [...]