Useful Resources

Executors are required within one year of a deceased’s death to submit to HMRC valuations of all the assets in the deceased’s estate.

We look at the nature of the relationship between investment advisers and their clients and the duties and obligations that flow from this.

Trustees can be forgiven for becoming a little weary at the blitz of regulation that has come their way in recent years.

Letters of wishes (LoWs) are commonly used in private client legal practice, usually in conjunction with Wills or trusts.

In English law domicile is a vitally important concept which can have important ramifications.

You may have clients who are mentally incapable of making decisions and have attorneys or deputies acting for them in respect of their financial affairs.

Personal injury trusts can also be useful for those individuals who are not claiming benefits and do not anticipate doing so in the future.

The inheritance tax residence nil rate band will start to come into force from 6 April 2017. When should your clients plan to use this valuable allowance?

It is now clear that from next April there will be an additional IHT allowance for those who leave a property interest to lineal descendants.

As the post-war baby boomers begin to grow older, advisers may find that the age profile of their client base is increasing.

Everyone should make a Will to avoid difficulties after their death, if your client is a small company owner this necessity is exacerbated.