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Searching Content indexed under Family and Matrimonial by Charlie Tee ordered by Published Date Descending.
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Overseas Charitable Bequests And Inheritance Tax
The recent case of Routier v HMRC [2017] saw the Court of Appeal provide a useful reminder that care needs to be taken where charitable legacies involve an international element.
UK
10 Jan 2018
2
Reporting Beneficiaries Estate Income To HMRC – Clarification Provided
HMRC and the ICAEW (Institute of Chartered Accountants in England and Wales) have provided useful information on how personal representatives should report what has been paid to beneficiaries...
UK
14 Sep 2017
3
Reporting Beneficiaries' Estate Income To HMRC – Clarification Provided
Problems had arisen as, from 6 April 2016, a personal savings and dividend allowance was introduced for individuals...
UK
13 Sep 2017
4
Inheritance Tax (‘IHT') And Trusts – Tips And Traps
Discretionary trusts, whenever created, and most other forms of lifetime trusts (other than bare trusts and qualifying trusts for disabled persons) established on or after 22 March 2006 are subject to what is known as the ‘relevant property' regime which imposes a charge to IHT on the capital value of the trust assets on each 10 year anniversary of the creation of the trust ..
UK
29 Oct 2015
5
July Budget – Issues Potentially Relevant To Legacy Income
The Budget and second Finance Bill may include some of the measures announced by the previous government, but not included in the Finance Act 2015.
UK
15 Jun 2015
6
Brussels IV
Many private client professionals will be wearily familiar with the problems where their UK clients own property in continental Europe.
UK
11 Mar 2015
7
Private Client Update - News In Brief - Winter 2015
Powers of Attorney (‘LPA’) allow someone to be appointed to make (i) financial or (ii) health and welfare decisions on behalf of another.
UK
5 Feb 2015
8
Dying Without A Will
If you die without having a valid will, a set of legal provisions known as the intestacy rules determine what will happen to your assets.
UK
5 Feb 2015
9
Death May Not Be The End – Deeds Of Variation
Although traditionally referred to as a last will and testament, it is possible to change the terms of a will after an individual’s death.
UK
11 Apr 2014
10
A Virtual Legacy
As our lives have become ever more virtual, the record of who we are and what we own is now increasingly likely to take a digital form and, from an estate planning perspective, digital assets give rise to new issues in relation to estate planning, wills and taxation.
UK
11 Apr 2014
11
Trusts For The Disabled
The Finance Act 2006 made major changes to the way in which trusts are treated for inheritance tax purposes, and was designed to make most trusts less appealing.
UK
11 Apr 2014
12
Are We All Americans Now?
Recent draft guidance issued by HMRC has provided some much welcomed clarity in respect of the scope of the new rules on the US/UK Intergovernmental Agreement to improve international tax compliance and implement the US FATCA rules.
UK
25 Jul 2013
13
Foreign Property – On Ne Peut Pas Le Prendre Avec Vous!
The world has become an increasingly smaller place and people are more mobile. As a result, it is not unusual for there to be a foreign aspect to an individual’s will planning.
UK
19 Feb 2012
14
Inherited Wealth – Up For Grabs?
Many people want to pass assets on to their children but are aware of the possibility of such assets being lost on a divorce.
UK
16 Feb 2012
15
Pre-Nuptial Agreements - Are They Now Binding?
The Supreme Court has upheld a Court of Appeal decision holding a French husband, Nicholas Granatino, to a pre-nuptial agreement which he signed prior to his marriage to German heiress, Katrin Radmacher.
UK
10 Apr 2011
16
Intestacy Provisions
Do you have a will? Do you know what will happen to your property if you die without having one?
UK
10 Apr 2011
17
Family Limited Partnerships
An alternative to accumulation and maintenance trusts for children?
UK
10 Apr 2011
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