Recent Features and Opinion
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.
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
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
Ensuring clients understand their financial choices could help improve their overall wellbeing
Many professionals and clients take a one-sided view of financial advisers, and assume that independent advisers can meet all their needs. Dave Thomas explains, however, how employed advisers offering restricted advice can offer clients a different approach, and should be considered.
The estate we’re in
Holly Miéville-Hawkins investigates the Court of Protection’s approach to estate and inheritance tax planning, and analyses some recent case law
Back to basics: Wills, trusts and care home fees
Fiona Heald reviews the basics on wills, estate planning and the problem of care home fees.
Up to eleven
Gareth Marland explains how the often-overlooked section 11 of the Inheritance Tax Act 1984 is a useful planning tool, particularly for families with young children
Gone to pot
While pension pots are usually exempt from inheritance tax, there are still exceptions to be wary of. Jo Summers looks at the traps to avoid
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