News & Views

Making a will. To download this article as a PDF, please click here. There has been a significant increase in the number of people seeking to make a Will or review their Wills during the current crisis as well as executing Powers of Attorney. We understand that this may be a cause of great anxiety …

In 2018, Prime Minister Theresa May announced that heterosexual couples will be able to enter into civil partnerships, giving them substantial tax benefits. It could open the way for cohabiting siblings to also receive the same treatment, pending a proposed change in the law. Ms May’s announcement follows a Supreme Court ruling in June this …

The dictionary definition of domicile is a place of residence. Legally, broadly speaking, it is an individual’s permanent home. The concept has applications in all areas of law, such as marriage, wills and succession. It is also widely used to determine an individual’s liability to various taxes in the UK. Domicile can be determined in …

What is BPR? BPR is a relief from inheritance tax (IHT). The primary purpose of BPR is to prevent the break up of businesses upon death due to the IHT charge which would ordinarily apply if the relief was not available. This allows family businesses to pass down through generations with little disruption. If certain …