Recent Features and Opinion
Back to Basics: Heritage assets
Sarah Murphy examines the inheritance tax implications of historic estates and national treasures
Eyes on Ireland
Tina Ennis explains how solicitors can advise their British clients who have assets in Ireland
The 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
All things equity
Abigail Banks examines the pros and cons of lifetime mortgages as a method of equity release
Trusting in change
Philip Warford and Scott Clayton look at the latest changes to trusts for disabled people
Brought 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
A 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
A 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
Physical education
Family jewels
In stark relief
Old money, new rules
The importance of distinguishing funds
Taking stock digitally
Decrypting crypto
Lost in translation
Passage to India
Cryptoassets – worth the tax risk?
Taxing pensions
Back to Basics: Estate planning for blended families
Into the woods
Workshop: Gifts with reservation
A taxing split
Life in the Med
Back to Basics: Inheritance tax and partially exempt estates
Testamentary capacity and insane delusions
Exit signs
Flexible friends
Stamp it out
BeWare!
Rectification of post-death variations: check and re-check
Gain in Spain?
Taxing disposals
The estate we’re in
Back to basics: Wills, trusts and care home fees
Up to eleven
Gone to pot
Out of joint
Country life
Generation gaps
Needs must
Equal inheritance tax for EU and non-EU taxpayers
Second time around
Beast of burden
It’s your turn
Plenary: Intellectual capital
Workshop: Inheritance tax on business property: how to protect your clients
PPI: my firm’s approach
It takes two
Meeting expectations
Swim with the currency
Leading the charge
Workshop: Business property relief and agricultural property relief
Workshop: Pensions
Workshop: The role of the tax system in building the UK’s cultural patrimony
Plenary: Family affairs
Plenary: Changing times
Joining the DOTAS
State of the art
Simple as that
Staking a claim
Back to basics: Deeds of variation and disclaimers
Up to standard
It begins at home?
Back to basics: Working with farming accountants
Take my advice
Artistic legacy
Paradise lost
Domicile effect
Lay of the land
Back to Basics: Annual tax compliance in probate cases
Guilt by association
Caught in the net
Mark your words
Brain trust
Workshop: IHT and the family home
Rate of knots
New criminal offence of failure to prevent the facilitation of tax evasion
Back to Basics: Funding of care fees
At your discretion
Hide away
Standard fare
Sign it over
Band practice
What a relief
Wind it up
Checks and balances
Banking on it
In principle
Give to receive
Back to Basics: Authorised payments for CoP deputies
Screen savers
Capital letter
Private Client Section annual conference 2016: Workshops
Trouble comes in threes
Happy anniversary
Back to Basics: Lifetime gifts
Escape route
Close to home
Using mediation to resolve private client disputes
The line of duty
ISA on the prize
Reduced circumstances
All good advice
Variation on a theme
Back to Basics: Managing stocks and shares as part of an estate
Generation game
Back to Basics: Finalising a tax liability
Capital thinking
Powers that be
Means to a dividend
The devil’s in the detail
A taxing issue
Immovable object
Workshops
Doubt of the benefit
Good as gold
In with the new
Pass it on
Summer sums
Back to Basics: Inheritance tax relief on farmland
Risky business
The family way
Sweet charity
Our nation’s good
Digging deep
All in the family
Into the breach
Back to Basics: Stamp duty land tax
Saving grace
Game plan
Bend and flex
Course of action
Take care
Trust issues
Back to basics 34: Nil-rate band trusts
Specialist needs
Annual Conference 2014: The technical side of life policies and pensions
Annual Conference 2014: Capital ideas
All is forfeit
An expensive lesson
Seeing red
Working together
Wealth of advice
Trading places
Back to basics 30: Tax reliefs
Statement of intent
Irish origin
A developing trend
PS November 2013
PS September 2013
PS July 2013
PS May 2013
PS March 2013
PS January 2013