Please browse and download material from our extensive library of updates providing expert analysis on a wide range of legal issues and topics.
What happens to a property in Switzerland on the death of its UK owner
What happens to the property in the event of the owner's death?
Is it really time for a wealth tax?
The UK currently has many tax reviews afoot, including a report pending on whether it is time for a wealth tax.
Can I get a witness? Challenges for charities in the age of video witnessing
Following the recent move to allow video witnessing for Wills, as a legacy professional manager, how would this impact me?
“Every step of life shows much caution is required” - thoughts on virtual witnessing of Wills
The COVID-19 pandemic has jolted many into action to consider whether their affairs are in order.
Hoist with his own petard? Henkes v HMRC, and the lessons that can be learned regarding domicile enquiries
In recent years HMRC have shown a growing interest in challenging taxpayers on their claims to being foreign domiciled
Protected settlements: tainted love
Practitioners continue to discover glitches in, and unexpected aspects of, the rules on protected settlements.
Tax efficient gifting – a silver lining of COVID-19
If there is a silver lining in the current economic situation it might be that it creates opportunities for tax efficient gifts to be made.
Another fine mess: imminent changes to the IHT excluded property rules
The Finance Act 2020 will include some changes to the rules regarding ‘excluded property trusts’ in the inheritance tax legislation.
Latest views on whether we will have an interim budget
Sophie Dworetzsky looks at what new measures might come into force
What to do when someone dies
In the absence of a family charter, please follow this step by step guide of what to do when someone dies
COVID-19 pushes the government to gift time, lend money and provide clarity
The government has announced measures to ease the financial burden for businesses and individuals in response to the COVID-19 outbreak.