The Chancellor did not make much of a fuss of it in the Autumn Budget speech. In the printed Budget Report it only merits one

Clients are often surprised when they leave a gift to a foreign charity in their Will and are told that, under the UK Inheritance Tax

In principle, it’s simple. If you have business assets which are part of your estate when you die, or which are held on trust where

Many people will be aware of some long-running litigation that has recently reached its final conclusion with a ruling by the Supreme Court.  The case

Since investment in classic cars featured in the Financial Times’ rather good recent article on “15 Ways to Reduce Your Tax Bill” and interest in

A number of clients asked for links to the SDLT Calculator. HMRC has its own, very good calculator and we don’t want to put too

It is fairly standard, these days, for a couple with children to put in place “mirror wills” whereby each parent leaves their entire estate to

It may sound like rather a dry question but, in practice, it’s very important. If you make a speculative investment and put down a deposit

This change was announced last year but it is only now, when the final legislation has been passed, that we have the final guidance and