Trusts and Estates

In the immediate aftermath of the referendum, in which the majority of voters favoured the UK leaving the European Union, there has been some turmoil in the financial markets. Some of this, no doubt, represents an unwinding of short-term positions..

Each claim under the Inheritance (Provision for Family and Dependents) Act 1975 (the 1975 Act) has its own special facts. The court has wide discretion in making an order that provision be made for a ‘dependent’, out of the estate of a..

It cannot be denied that, if enacted, the present Finance Bill will significantly increase the complexity of Capital Gains Tax (CGT), not least as a result of the number of different rates at which CGT will be charged. The reduction in the generally..

With some parts of the property market slowing, trustees may have to consider the implications of an agreed sale not taking place. Trustees who have contracted to purchase property would no doubt have prudently ensured that the necessary funds are..