Test – Page 131
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FeatureWhat a relief
Business property relief is one of the most generous tax reliefs available in inheritance tax planning, but there are still several pitfalls to watch out for. David Thornber provides a guide
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FeatureStandard bearers
Sheree Green discusses a number of recent mental capacity cases that signpost best practice and offer guidance for professional deputies
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FeatureKey to succession
2016 heralded change to Scotland’s laws of succession. Eleanor Kerr gives an overview of the new rules and an insight into the major succession law review to come
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FeatureBorder patrols
Gill Steel looks at how practitioners in France, Spain and Italy have been handling cross-border estates since the EU Succession Regulation came into force almost two years ago, and offers some case studies addressing common practical problems
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FeatureCross purposes
Alberto Perez Cedillo reports back from the latest Cross Border Conference, held at the Law Society in March
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FeatureBand practice
The new residence nil-rate band is now with us. Lesley King looks at some of the problems that can arise in practice, and offers some practical case studies and solutions
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FeatureNot over yet
The government may have dropped its planned hike in probate fees, but Gary Rycroft suspects it is not the last we’ll hear of the proposals
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FeatureRead the signs
Angela Johnson from the Office of the Public Guardian explains how to spot the signs of elder abuse
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FeatureContentious Probate Update - 2017 (part 2)
Roman Kubiak takes a look at some of the biggest and most relevant cases for practitioners to hit the legal headlines since the start of 2017, with claims under the Inheritance (Provision for Family and Dependants) Act 1975 appearing particularly heavily.
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FeatureFile audits - a positive experience
Hillary Stephenson explains another way of looking at file audits.
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FeatureCobblers’ shoes - supplier due diligence by a law firm
Sarah Mumford and Gillian Watson look at the risks involved in supplier contracts.
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FeatureContentious Probate Update - 2017 (part 1)
Roman Kubiak takes a look at some of the biggest and most relevant cases for practitioners to hit the legal headlines since the start of 2017, with claims under the Inheritance (Provision for Family and Dependants) Act 1975 appearing particularly heavily.
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NewsThe probate fee saga
The joint select committee on statutory instruments has queried whether the proposed probate fee increases are within the lord chancellor’s powers and referred the draft regulation to parliament on the basis that it represents a tax.
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