Recent Features and Opinion – Page 2
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FeatureInto the woods
Philip Whitcomb looks at possible inheritance tax relief in respect of woodlands
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FeatureWorkshop: Gifts with reservation
Hugh Cumber rounds up his workshop on gifts with reservation
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FeatureA taxing split
At the conference, Tim Gillett focused on areas where private client practitioners might assist their family law colleagues with tax issues arising on divorce, and how legal separation has a variety of tax implications
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FeatureLife in the Med
Álvaro Aznar Azcárate and Alejandro Verdú de Haro look at the impact of Brexit on UK nationals with assets in Spain, and discuss taxation, estate planning and residency issues
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FeatureBack to Basics: Inheritance tax and partially exempt estates
Lesley King explains how to get the calculations right for inheritance tax due on partially exempt estates
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FeatureTestamentary capacity and insane delusions
Lesley King discusses how testamentary capacity is tested during contentious probate, and what is meant by ”insane delusions”.
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FeatureExit 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
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FeatureFlexible 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
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FeatureStamp it out
Lesley King unpicks the myriad of stamp duty land tax issues for trustees and beneficiaries
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FeatureRectification 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.
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FeatureGain 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
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FeatureTaxing 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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FeatureThe 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
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FeatureBack to basics: Wills, trusts and care home fees
Fiona Heald reviews the basics on wills, estate planning and the problem of care home fees.
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FeatureUp 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
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FeatureGone 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
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FeatureOut of joint
Sarah Cookson and Clare Harman Clark consider the structures and implications of joint ownership, and how private client solicitors can best make use of the tools available from HM Land Registry
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FeatureCountry life
With the Office of Tax Simplification’s review of lifetime gifts and an ageing farming population, farmers will be considering making lifetime gifts and taking advantage of reliefs while still available. Julie Butler and Fred Butler look at areas of concern for the adviser
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FeatureGeneration gaps
Paul Maddock discusses some of the legal and social issues faced by older LGBT+ people that can often be overlooked by private client solicitors