Transmission Private, one of the world's leading family and private client communications advisers, has published, what it refers to as,...

Last week the Office of Tax Simplification (OTS) published its second report on simplifying the Inheritance Tax regime. There has been a...

Most people are familiar with the rule that making a gift and surviving seven years is a means of avoiding inheritance tax on the asset...

In October 2016 John and Ann Scarle both died from hypothermia at their family home. Their bodies were not found straightaway and so the...