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An interesting article featured in the BBC News Business section today (24th October 2018) (https://www.bbc.co.uk/news/business-45964915) has confirmed that Guildford in Surrey has the most estates subject to inheritance tax (‘IHT’). At the other end of the scale, Wigan in Greater Manchester has the fewest estates subject to IHT. Direct Line carried out the research for the 2015/16 tax year. IHT can be a very complex issue and it is always prudent to take legal advice from a trusted professional with regards to this area. For example, during your lifetime you may be looking to ...

In a case earlier this year, Harris v HMRC, a personal representative (‘PR’) of an estate dealt with an estate worth around £1m. There was inheritance tax of over £300,000 payable. The personal representative handed to a third party (a relative and beneficiary of the deceased) a sum of money on the understanding that that third party would settle the inheritance tax (‘IHT’) liability of the estate (amongst other sums outstanding). That third party returned home overseas, did not pay the outstanding inheritance tax and the PR could not contact him. HMRC ...

It has been announced by the government following a Supreme Court ruling in England that soon, mixed sex couples will be able to enter into a civil partnership. The law at the time of writing this article (3 October 2018) only allows same sex couples to enter into a civil partnership. Both same sex couples and opposite sex couples can enter into a marriage (and this has now been the law for some time). If you are in a mixed sex relationship and have made wills, and decide to form a civil partnership once the law has changed, any wills made previously will be invalidated by the civil partne...

Dawn Pennell, of Capron & Helliwell solicitors, considers divorce law reform The Government has announced that, subject to consultation, it is its intention to reform the legal requirement for divorce shifting the focus from blame and recrimination to support adults better to focus on making arrangements for their own futures and for their children. At present divorcing couples need to demonstrate that their marriage has irretrievably broken down and are forced to blame each other for the marriage breakdown by saying that their spouse has behaved unreasonably, has committed adultery o...