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  • Budget 2015: summary of key tax provisions weblink

    Briefings | 31 March 2015

    A number of developments relevant to tax planning were included in the Budget, the key points of which are summarised in this briefing.

  • Intestacy and family provision claims on death: update weblink

    Briefings | 22 October 2014

    Following a six-year project by the Law Commission, the Inheritance and Trustees’ Powers Act 2014 came into force on 1 October.

  • Intestacy rules: change on the horizon weblink

    Briefings | 21 July 2014

    The Inheritance and Trustees’ Power Bill received royal assent on 14 May to become the Inheritance and Trustees’ Power Act 2014.

  • Third time lucky for HMRC? Reform of the IHT rules applying to trusts weblink

    Briefings | 27 June 2014

    Under new HMRC plans, settlements of property made during the settlor’s lifetime would be subject to only one nil-rate band.

  • The Budget 2014 — new taxation developments weblink

    Briefings | 26 March 2014

    On 19 March, there were some rather significant announcements affecting the tax and personal finance landscape.

  • Why your new year resolution should be making a will weblink

    Briefings | 26 February 2014

    If you do not make a will, then you lose control over what happens to your estate following your death.

  • Finance Bill 2013 now in force weblink

    Briefings | 8 August 2013

    The Finance Bill 2013 received Royal Assent on 17 July 2013, triggering a number of private client measures to come into force.

  • Inheritance tax update weblink

    Briefings | 25 February 2013

    The Treasury has announced that the Nil Rate Band of £325,000 — the current amount of an estate that can be inherited tax free — is to remain the same until 2019 and will not increase in line with inflation.

  • Draft Finance Bill 2013: Implications for high-value UK residential property weblink

    Briefings | 5 February 2013

    The publication last month of the draft clauses to be included in the Finance Bill 2013 due to come into force this April confirmed the measures proposed for the taxation of high value residential property in the 2012 Budget.

  • Gifts out of surplus income weblink

    Briefings | 31 January 2013

    Most people will know that they are entitled to give £3,000 in any one year (or £6,000 if they have not made a gift in the previous year) without there being any inheritance tax implications.