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…
SIPP member over 75 on or after 6th April 2015? Estate planning required! In June we speculated about what rate of tax the Chancellor would opt for as a charge on defined contribution pension funds in the event of the Read More…
FATCA is the Foreign Account Tax Compliance Act. It is a US federal statute aimed at rooting out tax evasion by US individuals by placing reporting obligations on foreign financial institutions (FFIs) who MAY provide benefits to US citizens. As Read More…
Yesterday’s publication by H M Treasury of the result of their consultation on the reform of private pensions has clarified a number of areas where there was doubt about the effect of the changes outlined in the March Budget. In Read More…
