Private Client Articles

Heir Hunters – Take Advice!

Until the recent publicity afforded by television shows on the subject, many people might not have realised that ‘heir tracing’ companies exist, let alone that...

Treasure Trove – The Law

There are countless stories of buried treasure, for example, the recent a huge find of Roman artefacts  unearthed in London, but the public at large know little...

Post-Nuptial Agreements – the Basics

More than 40 per cent of marriages end in divorce (in England and Wales more than 110,000 couples divorce annually) and when one in five...

Duty of Care Surprisingly Limited

An interesting attempt at a defence came to nothing in a recent traffic accident case.   It involved a driver who, having missed his turning, decided to...

CGT and Shares in Estates Valuation Trap

In the UK, there are quite generous exemptions from Inheritance Tax (IHT) which apply to business assets. One problem with making use of such exemptions...

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Private Client News

Mutual Will Voids Thirteen Later WillsOctober 10, 2017

Although a worryingly high proportion of the population never make a will, a fairly large number of those who do make more than one. It...

Only Gifts Without Reservation Are Effective in Minimising IHTOctober 9, 2017

Giving away your assets to the next generation before your death can be an effective means of minimising Inheritance Tax (IHT) liabilities. However, as one...

Estranged Daughter Gains Share of Late Father’s EstateSeptember 28, 2017

The dangers of concluding that estranged children who have been disinherited will have no claim against a deceased person's estate were made very clear after...

What is an ‘Existing Building’? – Tax Tribunal Clarifies the LawSeptember 20, 2017

A property owner who demolishes an existing dwelling house and replaces it with an entirely new one is entitled to reclaim VAT on the costs...

Court Upholds Restrictions on Holiday HomesSeptember 14, 2017

The old adage that 'an Englishman's home is his castle' is only partially true and the impact of planning law on a property owner's rights...

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