News
‘I plan to update my will and would like to leave a share of my estate directly to my only grandchild, who is under 18, with the remaining bulk divided… Read more →
News
The definition of “charity” for tax purposes has been restricted to charities within the jurisdiction of the High Court in England, Wales or Northern Ireland, or the Court of Session… Read more →
News
For lifetime gifts, there’s a “seven-year rule”: if the donor survives seven years after giving the gift without any benefit reserved, the gift’s value won’t be considered for inheritance tax… Read more →
News
As Benjamin Franklin once said, “Nothing is certain except death and taxes”. This still rings true today and so here are some steps that you can take during your lifetime… Read more →
News
There is no question that the Covid-19 crisis has hit the charity sector hard and as the country emerges from “lockdown” restrictions, it will be interesting to see how the… Read more →
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The Office of Tax Simplification (OTS) has recently recommended removing capital gains tax (CGT) uplift on death and instead focus on beneficiaries acquiring the assets at the historic base cost… Read more →
News
If you are planning on starting up a charity, or changing your charity’s structure, then it is important to give consideration to the type of structure you choose, as this… Read more →
News
After months of speculation as to whether the rules regarding the witnessing of Wills would be relaxed during the pandemic, the government has announced that it is introducing legislation in… Read more →
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The Covid-19 pandemic is encouraging people to make or update their Will, but there is understandably concern about how you go about this whilst the Covid-19 lockdown rules are in… Read more →
News
Can we use video or telephone conferencing to hold trustee meetings? The first step is to review your charity’s governing document to see if it contains any express provisions enabling… Read more →
News
The COVID-19 pandemic is leading to a rise in the number of people making or updating their Wills. Although lockdown measures are starting to loosen, concerns about the risk of… Read more →
News
Now that Britain has left the European Union, UK nationals with relatives in Spain might welcome a Spanish Supreme Court ruling, confirming that non-EU residents will not have to suffer… Read more →
News
A common issue encountered when dealing with trusts is establishing what information or documents a beneficiary who has an interest in a trust is entitled to see. Under general trust… Read more →
Bulletins
As baby boomers sail through their lives with comfortable pension pots, it is high time they lend a hand to the struggling new generations, writes Emily Minett. A quarter of… Read more →
Bulletins
Most people will have a clear idea of what their personal possessions or “personal chattels” are but, if asked to list these, few would include items such as “carriages”, “stable… Read more →