News

In Trust

In Trust – Autumn Budget 2024: inheritance tax and capital gains tax planning points

The headline for Chancellor Rachel Reeves’ first Budget on 30 October 2024 (“the Budget“) was “Fixing the Foundations to deliver Change” and, as expected, there were significant changes announced that … Read more →

In Trust

In Trust – Welcome from the Editor

The Autumn Budget on 30 October 2024 (“the Autumn Budget“) introduced a myriad of tax changes designed to address economic inequality, reduce the so-called “black hole” in the national finances … Read more →

News

Private Client team’s commentary on Autumn Budget published by eprivateclient, Practical Law and wealthbriefing

Following the Chancellor’s Autumn Budget last week, our Private Client team’s thoughts on what the announcements mean for their clients and the wider economy have been featured in a number … Read more →

In Trust

Autumn Budget 2024: Fixing the foundations to deliver change?

This was the headline for Rachel Reeves’s first Budget. She spoke for one and half hours in a wide ranging speech which contained many of the changes announced during the … Read more →

In Trust

In Trust – What does the new Labour government mean for private clients?

We are pleased to bring you this Stop Press special edition of In Trust. Our next main issue will be after the Autumn Budget on 30 October 2024 but in … Read more →

Bulletins

Private Client Legal Update – August 2024

Some key highlights of legal updates affecting the Private Client industry over the past month are as follows. Tax policy – Autumn Budget On 29 July, Chancellor Rachel Reeves delivered … Read more →

News

General Election analysis – impact on private clients

On the back of the historic landslide result in the General Election for the Labour party, we give our initial reaction to what a new Labour government means for private … Read more →

In Trust

2024 General Election: All Change?

As we fast approach the date of the General Election and the possibility of new Downing Street residents, we attempt to cut through the political rhetoric and focus on those … Read more →

In Trust

GENERAL ELECTION 2024 TAX POLICY COMPARISON TABLE OF THE CONSERVATIVE AND LABOUR MANIFESTOS

The below table summarises the tax policies included within the manifestos of the Conservative Party (published on 11 June 2024) and the Labour Party (published on 13 June 2024). For … Read more →

Bulletins

PRIVATE CLIENT LEGAL UPDATE – JUNE 2024

GENERAL ELECTION – TAX POLICY This week, we have had the publication by the Conservative and Labour parties of their manifestos ahead of the general election on 4 July 2024.… Read more →

Bulletins

Private Client Legal Update – April 2024

Some key highlights of legal updates affecting the Private Client industry over the past month are as follows. Tax – new tax year changes The tax changes to note that … Read more →

News

Private Client Legal Update – March 2024

Some key highlights of legal updates affecting the Private Client industry over the past month are as follows. Tax – Spring Budget 2024 The Chancellor delivered his Spring Budget to … Read more →

News

Budget 2024 – key announcements for Private Clients

Much of the content of today’s Budget had been leaked to the press beforehand so many of the announcements were not unexpected, but there were still some surprises for private … Read more →

News

Private Client Legal Update – February 2024

Some key highlights of legal updates affecting the Private Client industry over the past month are as follows. Offshore – consultation on transparency of trusts under the ROE The consultation … Read more →

News

Private Client Legal Updates – January 2024

Some key highlights from legal updates affecting the Private Client industry over the past month are as follows. Offshore – ROE consultation on trusts The UK government has published a … Read more →

News

Private Client Legal Update – December 2023

Some key highlights of legal updates affecting the Private Client industry over the past month is as follows. Tax policy – Autumn Statement The Chancellor’s Autumn Statement on 22 November … Read more →

Breaking News

Autumn Statement 2023 – Private Client Reaction

The Chancellor’s Autumn Statement on 22 November 2023 did not include any headline announcements for private clients, despite speculation in the weeks leading up to the speech that the Chancellor … Read more →

QIA

THE UK TRUST REGISTER: HOW THIS AFFECTS COMMERCIAL PROPERTY TRUSTS

Background to the TRS The UK Trust Register was introduced as part of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (“MLR 2017“).… Read more →

Bulletins

Happy (Blended) families: how to avoid inheritance disputes

It is estimated that around one in four families in the UK is now “blended”, meaning that one or both partners have children from a previous relationship. A blended family … Read more →

News

Wills and Probate Monthly Update – May 2023

A round-up of legal updates for the Wills and probate industry over the past month is as follows. Contentious estates – a promise made by deed can override testamentary freedom … Read more →

News

Wills and Probate Monthly Update – April 2023

A round-up of legal updates for the Wills and probate industry over the past month is as follows. Tax policy – new tax year The new tax rates and allowances … Read more →

News

Trust Quarterly Review: ‘Exercise regime’

How the UK Privy Council’s decision in Grand View clarifies the extent of trustees’ fiduciary powers in relation to excluding or adding beneficiaries. Caroline Miller and Sarah Turner, ‘Exercise regime’,… Read more →

News

Trustees’ fiduciary powers in relation to excluding or adding beneficiaries: Caroline Miller and Sarah Turner write for STEP’s Trust Quarterly Review

Caroline Miller and Sarah Turner, ‘Exercise regime’, Trust Quarterly Review (Vol21 Iss1), pp.8-11

News

Inheriting an art collection

Partner Caroline Miller and Solicitor Jack Martin have co-written a piece addressing what to consider when a large art collection is inherited, published in Today’s Wills & Probate. To read … Read more →

News

‘Ruthless’ daughter who manipulated her father into leaving her most of his £100m fortune while leaving her brother with NOTHING faces £2m bill after losing court battle and being ordered to take equal £27m share – Caroline Miller comments

Partner Caroline Miller shares her thoughts on the news that Louise Reeves has lost her three-year court battle over her father’s £100million fortune, in Mail Online. Louise now faces a … Read more →

News

Piercing the art world’s cloak of secrecy: Hickox v Dickinson – eprivateclient

Head of Private Client Disputes Team, Caroline Miller, and Solicitor Jack Martin in the Private Client team, have written an insightful piece addressing the case of Hickox v Dickinson and … Read more →

News

PENSION TRANSFERS: INHERITANCE TAX TRAP?

A recent Supreme Court ruling has highlighted that transfers between registered pension schemes can have unintended inheritance tax (“IHT”) consequences. In this case, the late Mrs Staveley (“Mrs S”) was … Read more →

News

Remote witnessing of Wills – what could possibly go wrong?

The COVID-19 pandemic has highlighted issues with some of the more archaic parts of the law surrounding the creation of Wills. Section 9 of the Wills Act 1837 requires a … Read more →

Legal Podcast

Episode 17: The Importance of Making a Will

In this podcast, Caroline Miller discusses the importance of making a will and keeping it up to date.

News

How families can get the wealth transfer right and avoid things getting messy – EPrivateClient

Head of the Private Client Disputes Team, Caroline Miller, and solicitor Sarah Turner comment and discuss a number of key steps that you can take during your lifetime to help … Read more →

News

PART 4 – Transfers: Inheritance Tax Trap?

INTRODUCTION Transfers between registered pension schemes can be problematic for members on many fronts, but not usually due to Inheritance Tax (IHT). The exception is where the member concerned is … Read more →

News

Remote witnessing: no longer a remote possibility for Wills- Today’s Wills and Probate

Head of the Private Client Disputes Team, Caroline Miller, and solicitor Katie Turney comment and discuss the Government’s recent landmark announcement that it will be introducing temporary legislation to allow Wills … Read more →

News

The Chancellor’s Capital Gains Tax review: is a tax hike around the corner?

After announcing a further £30bn worth of policies and tax cuts in his summer statement, it seems logical to assume that the Chancellor Rishi Sunak is looking for ways to … Read more →

News

Private Client Team Awards and News

Awards Ranked in Tier I of eprivateclient’s Top Law Firms 2019 Private Client team shortlisted for STEP’s ‘Private Client Legal Team of the Year – mid size’ Camilla Wallace, Head … Read more →

News

Disputing an Inheritance: Claims under the Inheritance (Provision for Family and Dependants) Act 1975

Introduction The freedom to leave your estate to whom you wish is a hallmark of the law of succession in England and Wales. In contrast to most other European countries,… Read more →

News

Profile – Caroline Miller

Q: Tell us a little about yourself and your expertise I am a Partner at Wedlake Bell. I have been practising for over 12 years, advising on Private Client work … Read more →

News

Estate Planning for the Complex Client seminar on 14 May 2019

On 14 May 2019, Caroline Miller and Clare Armitage from our Private Client Team, Conrad Adam from our Family Team and Edward Craft from Corporate, hosted a seminar on Estate … Read more →

News

Caroline Miller and Clare Armitage: Advising complex clients – Professional Adviser 29/04/2019

As clients become increasingly global and sophisticated in their asset base, the issues that advisers must consider become ever more complex, write Caroline Miller and Clare Armitage. The digital era … Read more →

Legal Podcast

Episode 11: Estate and Pension Planning: a Holistic Approach

Clive Weber and Caroline Miller are discussing the key considerations for estate and pension planning and looking at the various options available when considering the best way of devolving ones … Read more →

Bulletins

Why make a will?

A Will is a legal document in which a person declares their intention as to what should happen to their assets after their death. You are not legally obliged to … Read more →

News

“Could my will be challenged by friends or relatives after my death?” – Caroline Miller explores for Advising Families

Could my will be challenged by friends or relatives after my death? Under the laws of England and Wales, an individual has complete testamentary freedom. This means that you have … Read more →

News

“I am unhappy with the personal representatives administering an estate. What can I do?” – Caroline Miller writes for Advising Families

I am unhappy with the personal representatives administering an estate. What can I do? As a beneficiary, you have the right to challenge the personal representatives of an estate if … Read more →

News

“Can you alter a joint Will?” – Caroline Miller and Andrew McIntyre respond for Choice Magazine

Partner, Caroline Miller, and Solicitor, Andrew McIntyre, have responded to a reader’s question for Choice Magazine. Responding to a complex issue surrounding joint Wills, Caroline and Andrew wrote, “claims [under … Read more →

Bulletins

IN TRUST SUMMER 2017: THY WILL BE DONE?

Two contentious probate cases have recently caught the press’s attention: Ilott v The Blue Cross and Martin v Williams. In Ilott, an estranged daughter was claiming a share in her … Read more →

Bulletins

The importance of a current Will

Whilst one Inheritance (Provision for Family and Dependants) Act 1975 (‘1975 Act’) case has dominated the headlines (Ilott v The Blue Cross [2017] UKSC 17) there has been another recent … Read more →

Bulletins

Unfairly cut out of a will? Here’s what you need to know

You don’t need to just ‘let it be’, the 1975 Act is there to protect against victims of vindictive spouses or parents, write Caroline Cook and Katie Turney. The death … Read more →

Bulletins

Why the probate fee is yet another ‘stealth’ tax on wealth

The government’s proposed changes to probate fees would be a bitter pill for many HNWs to swallow, say Jenny Cutts and Caroline Cook in Spear’s Magazine. This article was first … Read more →

Bulletins

Probate Fees Hike: Wedlake Bell Response

On 18 February 2016 the government announced proposals to dramatically increase the costs of applying for a grant of probate. Currently, the maximum fee payable to obtain probate is £215,… Read more →