Articles

January 2009
The Importance of Having a Will in Place

February 2009
What factors should be considered when considering the appointment of executors and guardians?

March 2009
Inheritance Tax (IHT) Reliefs

April 2009
Normal Expenditure of Income Rules

May 2009
Charitable Gifts

June 2009
Domicile

July 2009
Residence

August 2009
Legacies

September 2009
Residuary Gifts (in Wills)

October 2009
Trusts and Charitable Gifts

November 2009
Divorce and Wills

December 2009
Inheritance Tax and the Nil Rate Band

January 2010
Inheritance Tax and the Nil Rate Band - Part II

February 2010
Nil Rate Band Discretionary Trusts

March 2010
Financial Planning and the End of the Tax Year

April 2010
Protecting Your Family with Your Will Part I

May 2010
Protecting Your Family with Your Will Part II

June 2010
Intestacy

July 2010
Family Provision

August 2010
Legacies for minors

September 2010
Succession for Issues for Owner Managed Businesses Part 1

October 2010
Succession for Issues for Owner Managed Businesses Part 2

November2010
Inheritance Tax Business Property Relief

December 2010
Principal Taxation changes

Janary 2011
The (legal) process that making a gift should entail.

February 2011
Children (legally called minors): their capacity both to make Wills and receive testamentary entitlement; how savings and investments, for children, are registered.

March 2011
Children (legally called minors): the taxation aspect.

April 2011
Wills and Estate Planning - Minors entitlement: in particular, taxation aspects of a Bare Trust relating to Inheritance Tax (IHT) and Capital Gains Tax (CGT).

May 2011
Wills and Estate Planning - Bare Trust: using them Tax effectively.

July 2011
Wills and Estate Planning: CGT Taxation changes.

August 2011
Wills and Estate Planning: Joint ownership.

September 2011
Wills and Estate Planning: Joint Tenancy.

October 2011
Wills and Estate Planning: Joint Tenancy and Inheritance Tax.

November 2011
Wills and Estate Planning: Life Time Planning.

December 2011
Wills and Estate Planning: Inheritance Tax.