Insights

Insights and opinions on the latest law, legislation and policies.

What if I don’t want my Inheritance?

It is a common misconception that following an individual’s death nothing can be done to alter that person’s Will or alter where assets passing under…

Richard Bate
Richard Bate Partner
Insights

Scarle v Scarle and the ’commorientes’ rule: who died first?

HHJ Philip Kramer, sitting as a judge of the High Court, gave his judgment last Tuesday (13 August 2019) in the matter of Scarle v Scarle.

Matthew Morton
Matthew Morton Principal Associate

Insights

OTS recommends major shake-up of IHT Regime

The Office of Tax Simplification has published the second part of its report into simplifying the UK’s Inheritance Tax rules.

Lorraine Wilson
Lorraine Wilson Solicitor

Insights

Family investment companies – an option worth considering

A Family Investment Company is a company, created by and for family members that typically will hold investments rather than operate a trade.

David Stokes
David Stokes Principal Associate

Insights

First instance, the appeal and “standing still” in claims under the Inheritance Act

Cowan v Foreman [2019] EWCA Civ 1336 has just gone before the Court of Appeal

Matthew Morton
Matthew Morton Principal Associate

Insights

HMRC investigating one in four estates

It has been reported that HMRC is investigating almost one in four estates on which Inheritance Tax is due.

Lorraine Wilson
Lorraine Wilson Solicitor

Insights

Inheritance Provision for Family and Dependants Act 1975; claims, limitation periods and pre nuptial agreements

The High Court of England and Wales has recently rejected a claim for reasonable financial provision from the estate of Michael Frederick Hendry

Sally Cook
Sally Cook Solicitor

Insights

How to avoid the ‘Hurley’ Burley of a disputed trust or estate

The son of actor Liz Hurley, Damian Hurley, is set to inherit a share of his grandfather’s estate after a decision handed down by Judge Daniel Juarez…

Matthew Morton
Matthew Morton Principal Associate

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