The law governing the creation of wills must always strike a balance between two competing concerns. On the one hand, it must give scope...
Under the current intestacy rules, if you die with no children your spouse or civil partner will inherit your entire estate. If you die...
Last week the Office of Tax Simplification (OTS) published its second report on simplifying the Inheritance Tax regime. There has been a...
Rachel Thompson's three year long battle with Apple to gain access to her late husband's account highlights the difficulty of navigating...
The recent death of Gerald Cotten, founder of QuadrigaCX, Canada's largest cryptocurrency exchange, highlights the importance of...
On 23 January 2019, NFU Mutual released an analysis of HM Revenue and Customs tax receipts indicating that IHT receipts had reached...
So the Budget did not bring any significant changes to Inheritance Tax (IHT) but are changes in the pipeline when the Office of Tax...
Business Relief (formerly known Business Property Relief) was introduced in 1976. The main aim of Business Relief, in policy terms, was...