Unit Trusts & Investment Trusts for Beginners
A private family trust might be too small to hold a portfolio of individually held shares but it may wish to have a hedge against inflation by gaining some capital growth from its investments. [...]
A private family trust might be too small to hold a portfolio of individually held shares but it may wish to have a hedge against inflation by gaining some capital growth from its investments. [...]
This is the latest computer security vulnerability that you may also see called ’the Bash bug’. Whilst not technically a Virus or a Trojan, it is potentially far more dangerous. It is unusual [...]
The Inheritance (Provision for Family and Dependents) Act 1975 (IPFD 75) provides a statutory framework for claims from survivors of deceased spouses. Under s1(1)(a) the husband or wife of the [...]
What looks like joint property but isn’t joint property? The deflating answer to this not very Sphinxian riddle is a joint-life first-death life insurance policy.
Trusts within the relevant property regime are subject to Inheritance Tax (IHT) charges on creation, every ten years and when assets leave the trust. This case explores whether in calculating the [...]
There have been two cases of yacht chartering that have recently made loss claims and then come under HMRC attack, with mixed results. In A Salmon (TC3789) the taxpayer lost over the question of [...]
Staying on top of your financial management is important. It is a false economy to believe that leaving everything until later will be fine. You will always spend less time in total on financial [...]
This note is only an aide memoire of the changes to the intestacy rules and does not cover the amendments to the Inheritance (Family & Dependents) Act 1975 nor the trust changes which are [...]
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