News: October 2014


Bare Trusts: are they the ‘next big thing’?

23 October 2014

The third consultation on Inheritance Tax (IHT) charges for trusts assumes that every individual will have only one settlement nil rate band (SNRB) to put against the periodic charges to IHT of all trusts created in lifetime, or on death, by that individual. (For more on the new SNRB, see my blog post of 19 […]

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Best will for… Part 3: most married couples

9 October 2014

I like the simple things in life. When it comes to wills, most of my married couple (and civil partnership) clients want to keep things simple too. ‘Everything to my spouse and then to my children equally, please’ is a common refrain. There is nothing wrong with that. The only problem with keeping things that […]

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