Our blog in 2014 on Pensions (“the saga continues”) outlined the approach the then Chancellor was taking on the taxation of pension fund death benefits. A recent case in Scotland – Alliance Trust Savings Ltd v Currie 2016 CSOH 154 Read More…
Powers of Attorney Two recently decided cases have demonstrated why it is essential to complete a Power of Attorney. In JM in re Application by Aberdeenshire Council the sister of a man with severe learning difficulties has failed in an Read More…
In our previous Blog posts on this topic we expressed the hope that what we described as a complex and potentially unfair and divisive proposal would be abandoned and replaced by the simple and straightforward option of increasing the Nil Rate Band Read More…
The Bill intended to commence the radical changes to Scottish succession law has been published. What are the main effects likely to be? Section 1 – Effect of divorce, dissolution or annulment on a Will In a case in 1976 Read More…
The Conservative Manifesto provided:- “And we will take the family home out of tax for all but the richest by increasing the effective Inheritance Tax threshold for married couples and civil partners to £1 million, with a new transferable main Read More…
