Recent Features and Opinion
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FeatureBack to Basics: Heritage assets
Sarah Murphy examines the inheritance tax implications of historic estates and national treasures
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FeatureEyes on Ireland
Tina Ennis explains how solicitors can advise their British clients who have assets in Ireland
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FeatureThe common good
Nicola Brant and Lisa de Silva look at common conflicts of interest that can arise for will and estate planning practitioners, and what you need to consider
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FeatureAll things equity
Abigail Banks examines the pros and cons of lifetime mortgages as a method of equity release
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FeatureTrusting in change
Philip Warford and Scott Clayton look at the latest changes to trusts for disabled people
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FeatureBrought into relief
Paul Saunders examines the circumstances in which capital gains tax main residence relief can be claimed in an estate, with HMRC responses to a range of typical scenarios
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FeatureA taxing year
Dan Gilbert recaps a plenary delivered by Michael Sherry of Temple Tax Chambers, who covered the most important capital tax updates over the last 12 months and provided expert analysis of some interesting cases
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FeatureA protecting species
Prenuptial and postnuptial agreements are more popular than ever before, and are an important part of estate planning. Joanne Radcliff explains the assurances they can provide that a trust cannot
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FeaturePhysical education
By their nature, digital assets don’t always have a physical location. Russell Kaminski looks at how that can affect how they are taxed
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FeatureFamily jewels
Family investment companies are a widely used planning tool in the search for wealth and asset preservation. While their popularity has grown, they still have some way to go before challenging the history of trusts. Ryan Harrison considers the merits of each structure from a tax perspective with a view ...
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FeatureIn stark relief
In a volatile property market buffeted by the effects of coronavirus (COVID-19) and the stamp duty land tax ‘holiday’, John D Bunker and Elizabeth Pearson examine the implications for post-death gains
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FeatureOld money, new rules
Samantha Roberts assesses changes to the inheritance tax rules and how these impact on the reporting requirements and low value and exempt-excepted estates
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FeatureThe importance of distinguishing funds
Lesley King discusses the recent case of Batt v Boswell: where confusion over trust and personal money led to a family dispute between two siblings following the death of their parents.
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FeatureTaking stock digitally
Stuart Adams reviews a new Law Society title for private client solicitors concerning digital assets
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FeatureDecrypting crypto
Kate Burt summarises what has changed regarding cryptoassets, and what you need to know
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FeaturePassage to India
Alberto Perez Cedillo speaks to Rishabh Shroff, co-head of private client practice at Indian law firm Cyril Amarchand Mangaldas, about the country’s inheritance and succession laws
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FeatureCryptoassets – worth the tax risk?
Although there is an increasing awareness of cryptocurrencies, many remain unaware of how these assets are taxed. Stuart Adams and Paul Noble explain the steps HMRC have taken to tax cryptoassets and the challenges this presents investors.
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FeatureTaxing pensions
Sarah Astley revisits spousal bypass trusts. They may have fallen out of favour, but she explains they are still relevant in today’s world of pension freedoms and a useful tax planning tool
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FeatureBack to Basics: Estate planning for blended families
Charlotte Coyle and Lilly Whale look at what to consider when advising blended families