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News & Insights

Our team of experts shine a spotlight on new legal developments, share their views on the impact of current affairs, and offer insights on issues that could impact you and your business.

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24 Apr 2020 COVID-19: inheritance planning and gifting

There could be a silver lining in the stock market crash for individuals who want to transfer assets to their dependents.

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04 Dec 2019 Increase in value of estates being inherited entirely due to house price inflation

The increase in the value of estates being inherited over the last five years is entirely due to property price inflation.

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12 Oct 2017 Joint accounts – Whose money is it?

Joint bank accounts may be a flexible and practical solution for the management of money on a day to day basis.

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09 Jun 2017 Justice and reason? Rogge v HMRCC summarises how the settlor-interested rules work in the UK and offshore

The First Tier Tax Tribunal case of Rogge and Others v HMRC concerned three appeals against assessments to income tax by HMRC, relating specifically to the income tax implications for settlors and trustees of settlor-interested trusts where the settlor pays income to the trust (for example, by way of rent or loan interest).

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06 Mar 2017 Non-Domiciled Spouses – Inheritance Tax Exemption

The spouse exemption is arguably the most important inheritance tax (IHT) relief, as it ensures that no IHT is payable on any gift made between husbands and wives or civil partners during their lifetime or on death.

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21 Feb 2017 UK trusts with US connections – new reporting requirements

The US introduced a number of measures in the Foreign Account Tax Compliance Act, commonly known as ‘FATCA’, to tackle the use of offshore accounts by US taxpayers to evade US tax.

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17 Jan 2017 FATCA – What do trustees need to do?

The UK and US governments have reached an agreement to implement a US law, the Foreign Account Tax Compliance Act (FATCA), in the UK.

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11 Jan 2017 Incorporation by reference

A document that is referred to in a will may become part of the will and be admitted to probate together with the will.

Short reads

Our experts share their insights & market view on the impact of current affairs.