News
It has been widely reported in the financial press that the Chancellor will heavily restrict or even abolish Entrepreneurs’ Relief (‘ER’) in the Budget on 11 March 2020. ER is… Read more →
News
On 1 April 2019, HM Revenue & Customs published its consultation concerning the changes to Capital Gains Tax (CGT) and Private Residence Relief. Briefly, Budget 2018 announced that the final… Read more →
News
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 →
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Senior Associate Oliver Embley answers all your questions. A protective trust is designed to protect a beneficiary from claims by creditors. Often a beneficiary will have a life interest in… Read more →
News
My mother and my father made wills around ten years ago leaving everything to the surviving spouse and then equally to me, my brother and my sister on the second… Read more →
2018 eprivateclient Top 35 under 35 – Men Oliver was mentioned in eprivateclient’s article as one of the top 35 under 35 in the mens category. Oliver also feautred in eprivateclient’s… Read more →
Bulletins
Senior Associate Oliver Embley answers all your questions I was born in the United States when my father was working there. I gather that this might have tax problems. Could… Read more →
News
I am a trustee of a trust which owns a property which is rented out. My aunt has the right to receive the income and, on her death, the capital… Read more →
Bulletins
Senior Associate Oliver Embley answers all your questions. My mother was making regular gifts to me before she lost capacity to manage her affairs I am her attorney under a… Read more →
Bulletins
Solicitors and legal academics have called for new powers enabling people to decide what happens to their digital legacy when they die, including by making a provision for online data… Read more →
Bulletins
In this extract from Choice Magazine (www.choicemag.co.uk), Oliver Embley, Senior Associate in the Private Client Team, answers a reader’s question on Will trusts. Should we update our Wills? Q: Back in… Read more →
Bulletins
The Chancellor, Philip Hammond, delivered his first and last Spring Budget to Parliament on 8 March 2017. There were no big personal taxation surprises, fuelling speculation that more significant policy… Read more →
Bulletins
The law and practice concerning Wills, succession and inheritance tax is ever-changing. Over the past year, we have seen the introduction of the European Succession Regulation affecting Will writing for… Read more →