Tax and Estate Planning

Recent Features and Opinion


Testamentary capacity and insane delusions


Lesley King discusses how testamentary capacity is tested during contentious probate, and what is meant by ”insane delusions”.


Exit signs


Leaving the EU has had, and continues to have, a significant impact on the legal world. But what is its specific impact in relation to private client legal work, and what changes may still be to come? Angharad Lynn investigates

Rural buildings

Flexible friends


How useful are pension vehicles for the farming community? Whether using them as a means by which to leverage pension capital or as part of a wider succession planning strategy, a pension arrangement can offer flexible solutions, explains Sarah Astley

Hand picking up block labelled "SDLT"

Stamp it out


Lesley King unpicks the myriad of stamp duty land tax issues for trustees and beneficiaries




Lesley King comments on a case in which rectification of deeds of appointment was granted where there had been a mistake as to the legal, and not just fiscal, consequences of changes to a trust.

Pen writing letter

Rectification of post-death variations: check and re-check


Lesley King addresses a recent judgment involving a successful claim for a rectification of a deed of variation, which emphasises the importance of good communication between professionals.

Álvaro Aznar Azcárate

Gain in Spain?


Álvaro Aznar Azcárate looks at estate planning for clients with assets in Spain – specifically, the pros and cons of having either one UK worldwide will, or a separate will for the Spanish assets

Paul Saunders

Taxing disposals


In April 2020, the rules for paying capital gains tax on the sale of UK residential property changed, with the tax becoming payable upfront. Paul Saunders explains some of the ways it affects personal representatives and trustees

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