3/20/2025 8:34:27 PM Agricultural and business property relief – consultation on the new rules for trust: where are we now? By John Annetts On 30 October 2024, in her first Budget, the UK Chancellor, Rachel Reeves, announced the introduction of a limit to the 100% rate for...
11/14/2024 5:51:42 PM Helping your family as you get older - six dos and one don't By Liz Palmer Few of us want to spend time thinking about our deaths, or perhaps even less, about a time when we are still alive but unable to make our...
5/13/2024 8:33:30 AM How to ensure your legacy - the importance of estate planning for artists By Liz Palmer The piece below in the Art Newspaper is an excellent summary of the reasons why it is so important for artists to give as much thought to...
11/13/2023 10:13:12 AM Common Will Pitfalls & Myths By HKOne In the absence of sound legal advice, those planning how to pass on their wealth on their death may fall prey to popular myths about the...
11/6/2023 4:53:12 PM Succession and the Next Generation: Challenges and opportunities of the great wealth transfer and how to manage them By Brendan Udokoro The great wealth transfer to the next generations (millennials and Gen Z) has become a hotly discussed and debated issue amongst private...
3/16/2023 3:54:28 PM Budget 2023 - Private Client: a game of two halves By Simon Malkiel Jeremy Hunt's first Budget as Chancellor was widely anticipated to be a fairly boring affair. With the economy in a difficult spot, his...
3/1/2023 11:35:34 AM Where there's a Will, there might be a better way... By Zahra Kanani The case of Kaur v The Estate of Karnail Singh (Deceased), Avtar Singh Lally and Jagtar Singh Lally [2023] EWHC 304 is a salutary...
11/24/2022 5:56:00 PM 1975 Act claims: who can claim from a deceased's estate and what might they receive? By Alexandra Giles The Inheritance (Provision for Family and Dependants) Act 1975 (the 1975 Act) allows specified classes of people to make claims against a...
9/13/2022 12:00:00 AM STEP's Campaign on Digital Assets - "Protecting your Memories for Future Generations" By John Annetts Nicole Aubin-Parvu What are digital assets? Investopedia defines a digital asset broadly as anything that is created and stored digitally, is identifiable...
7/27/2022 3:37:01 PM Tax reliefs on art and cultural property – everyone's a winner! By Simon Malkiel Nicole Aubin-Parvu People who collect art and other items of cultural value generally do so for one of two reasons - their own pleasure or to realise its...
6/17/2020 7:23:52 AM HMRC moving with the times By HKOne Whilst some governmental organisations have been slow to react and adapt to the challenges thrown up by Coronavirus (I'm talking about...
10/16/2019 4:47:00 PM Government scraps proposed probate fee increase but a review is still to follow By HKOne Last November, the Government proposed a new regime for fees for non-contentious probate matters which would have seen the flat fee of...